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.
