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GST-free language courses

The Minister for Education Education, Science and Training has made a legislative determination under the GST Act to make State or Territory language other than English courses provided by non-profit ethnic schools GST-free with effect from 1 January 2002. This measure was announced in the 2003 Federal Budget.

The A New Tax System (Goods and Services Tax) (Language Other Than English -- LOTE -- courses offered by ethnic schools) Determination 2004 provides that for the purposes of para (b) of the definition of "primary course" and para (b) of the definition of "secondary course" in sec 195-1 of the GST Act, a LOTE course that is provided to primary school students and secondary school students, respectively, are primary and secondary courses.

For those purposes, a LOTE course is provided by an ethnic school if it is provided by or on behalf of that school that:

  • is a body corporate that operates on a not-for-profit basis

  • has as its principal aim the teaching of languages other than English

  • has close links with a community whose first/heritage language is not English, and

  • is licensed, recognised, accredited or in any way approved to provide such courses by a State or Territory authority responsible for that approval.

Source: Notifed in Commonwealth Government Gazette No GN 47, 24 November 2004.

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