How will GST affect students?
University courses will generally be GST free eg all undergraduate and postgraduate award courses, both for Australian and FPOS. Short course programs that are not a prerequisite to entering a trade or profession in Australia, or to commence the practice of (but not to maintain the practice of) a profession or trade in Australia will be GST taxable. The Student Amenities Fee will not attract GST, as will textbooks. Course materials will be GST free if they are transformed or consumed as part of the course eg chemicals, art supplies and readers. Field trips taken as part of a course are GST free (but the associated accommodation and foods will attract GST).
