Financial Services

Student administration

For administrative services to be GST-free, they must meet certain criteria.

They must be:

  • directly related to a GST-free course
  • supplied by the University (as the provider of the course).

Examples of GST-free administrative services include:

  • enrolment services
  • examination arrangements
  • record keeping
  • administration of the library.

Examples of administrative services that are not GST-free include:

  • hire of academic dress
  • student hall application fees
  • graduation dinners.

Refer to GST Ruling 2001/1 for further information.