Is the short course part of a

1
Short Courses GST Classification Flow Chart
Note two separate criteria for short courses
Is the short course part of a UTS accredited
Certificate, Diploma, Bachelor, Master or
Doctorate degree?
GST Tertiary Education Courses
Yes, then the course is GST-free
ltGST Ruling 2001/01gt
No, see below
Adult Community Education (ACE) Courses
ltGST Ruling 2000/27gt
Is the short course likely to add to employment
related skills?
No, such short courses are subject to GST, eg
recreational hobbies, artistic or cultural
endeavours
Yes, then an approved GST-free short course .
Provided the .
Objectives of the course are employment related
and
There is a reasonable expectation that the skills
acquired will be used in employment and
The course is similar to a accredited vocational
education and training program
The course is marketed as adding to employment
skills and
ATO Examples of Short Course GST Classifications
Note, Employer commissioned specifically designed
short courses are considered by the ATO to be
subject to GST, if not considered to be ACE
courses.

• Note
• Occupational Preparatory Courses eg for the
  Police, Armed Services, Fire Brigade are GST
  free.
• 2. Importantly for consistency short courses
  should be GST classified by FSU
• Tax Section.
• 3. A short course composed of accredited and
  non-accredited courses should be apportioned for
  GST purposes. Please see the FSU Tax Section for
  assistance.