Schools and Higher Education

• Most educational services are GST-free.

• Professional or trade qualification courses are GST-free.

• Supplies of food by non-profit school tuckshops may be input taxed.

• Government appropriations become subject to GST when they are provided as grants to educational institutions.

• Donations and "no strings" grants to schools are not subject to GST.

• Sponsorships of school activities will normally be taxable. Memberships of student associations are taxable.

• Parents and Friends/ Citizens Associations are not required to be registered if their annual turnover is less than $150,000. This has important implications for activities such as fetes.

• Non-profit educational institutions are eligible for the GST concessions available to charities.

• Education Departments may register individual schools as branches. Alternatively, non-profit schools may register in their own right. Outside school hours child care may be GST-free.

• Travel to and from school is taxable.

• GST will be charged by registered contractors, but not employees.

Our dedicated team can assist you with all your accounting and GST related matters. Complete and submit the Express Enquiry form on the top right hand side of this page and we will contact you to discuss your enquiry or call us on 1300 QUINNS (1300 784 667) or on +61 2 9223 9166 to arrange an appointment.