In an important private ruling the Australian Taxation Office
(ATO) announced today that all ADAS courses would be free of the Goods
and Services Tax (GST).
The GST which is scheduled to be introduced on 1 July 2000 had the
potential to add 10% to the cost of occupational diver training. Managing
Director Ian Milliner indicated that "this would have added a
significant impost to divers wishing to further their careers".
In a related ruling the ATO announced that, in some circumstances,
recreational divemaster and instructor training may also be GST free.
The Underwater Centre Fremantle is currently seeking clarification
as to what circumstances GST exemption would be applicable to the
recreational career programs they offer.
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