Rescued from an old hard drive when GST first reared it's ugly head in Aviation.
The statement below is general and not aviation specific.
May just add more confusion. However, you can say that in the G.A. award there provisions for IFR and Instructor qualifications, therefore it can be GST free. However, as stated below, if a particular company or employer requires a qualification then it is not GST free.
ACPET GST Statement
ACPET GST Start-Up Office
Professional or Trade courses
Courses undertaken to gain qualifications are GST-free if the qualifications are an essential prerequisite to employment in a trade, profession or occupation. These courses do not need to be accredited by a State or Territory accreditation authority.
To be an essential prerequisite of a profession or trade:
The qualification must be imposed by or under an Australian law or an award, order, determination or industrial agreement in force under an Australian law, or by a professional or trade association that has uniform national requirements for entry into that profession or trade.
If there is neither an industrial instrument nor an association with uniform national requirements, then requirements that are imposed by a professional or trade association which are not uniform nationally, for example, a professional association whose requirements differ from State to State, are essential pre-requisites.
A qualification need not be from a recognised education provider, for example, the exemption could extend to:
• courses offered by associations regulating who can practice in a particular profession, or
• a course to obtain a certificate required to operate a particular type of equipment.
A qualification is not GST-free merely because a particular employer or group of employers requires it. For example, a motor vehicle driver’s licence is a requirement of a number of jobs. The cost of driving lessons is not GST-free.
Type of Courses Not Covered
Examples of courses that are not covered by the definition of education course are:
• hobby, personal development or recreational courses
• continuing professional development courses to maintain membership of a professional body
• short occupational courses to maintain skills, and
• a course for a qualification which may be required by a particular employer or group of employers, for example, a motor car drivers licence.
Recognition of Prior Learning
Assessment of prior learning or the issue of qualifications are also GST-free.
These may be made for the purpose of access to education or employment, professional associations or occupational registration or licensing requirements.
The assessment or issue of qualifications must be made by an entity registered with a training recognition authority, by a professional or trade association, an education institution, government authority, for example, the National Office of Overseas Skills Recognition, or a local government body.
Brother Torres;
A gift from the gods that is truely underappreciated.
Beer has been an active partner in my life's journey.
An Ode to the amber is the least I can do. I can now say to my wife - "here is someone who truely understands".
