This draft Public Ruling on the GST treatment of payments made by parents to state and state integrated schools replaces an existing ruling that expires on 20 June 2023. It is substantially the same as the expiring ruling but has been updated to reference the new Education and Training Act 2020 and the Ministry of Education’s revised Education Circular 2021/03. Officials at the Ministry of Education have helped with the changes.

This will be the fifth time this ruling has been consulted on externally since 2003. The ruling forms part of a suite of items published for the education sector (ie state, state integrated and private schools, kindergartens and childcare centres) over the past few years. In particular it confirms there is no GST where payments are made to assist the school with the cost of delivering the education that the student has a statutory entitlement to receive free of charge.

CA ANZ suggests some aspects of the item be reviewed and clarified with additional references.