What has been registered
The federal government has registered a new legislative instrument titled the A New Tax System (Goods and Services Tax) (Adult and Community Education Course) Determination 2026. The determination came into force on 18 September 2026.
What this instrument covers
The determination relates to how GST applies to adult and community education courses. The registration record does not include the substantive details of what the determination changes or requires. The full text is available at the official source.
Where to find the full text
The complete determination is published on the Federal Register of Legislation: https://www.legislation.gov.au/F2026L01235
This is a plain-English summary for information only, not legal or compliance advice. Always check the official source or consult a qualified professional.