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Education Interests



    In the 2010-11 Federal Budget, the Government announced that it will implement the Board of Taxation’s recommendation with effect from 1 July 2012 to make services made to a non-residents in Australia GST-free provided that the non-resident would be able to claim an input tax credit if it was registered.
    The ATO has finally released a Decision Impact Statement in response to the controversial Word Investments decision which was handed down by the High Court nearly six months ago. The Decision Impact Statement confirms that the ATO accepts the High Court’s view that an entity conducting a business to raise funds for a charity may also have a charitable purpose and hence obtain tax exempt status.

    ESOS Compliance

    Australia's export education industry has experienced significant growth of 42% in the 3 years to 2008 to become Australia’s third largest export market. It employs 126,000 people and contributes $26.7 billion to the Australian economy.
    In Lenten and Commissioner of Taxation [2008] AATA 281 (9 April 2008), the AAT have found that the dominant purpose of a school
    teacher’s overseas travel was to improve his knowledge and skills as a teacher. This led to an increased chance of obtaining a promotion,
    which he later succeeded in doing.
    The HEEF Advisory board has released the draft HEEF guidelines for the 2009 funding round. The purpose of the Guidelines is to assist eligible higher education institutions to apply for funding through the HEEF Grants Program.