| EDUCATION COMMUNITY
NEED |
DEMOCRAT PROMISE |
DEMOCRAT DEAL |
| Educational institutions to be granted
general exemption except in specified
circumstances rather than course by
course exemption |
"The Democrats recommend that
educational institutions ... should be
zero rated on an institutional basis."
(Senate) |
Ignored in the deal |
| Changed administration arrangements
for educational institutions akin to
WST exemption to cut down on
administrative burden. (In the absence
of such a change, there is a need for
assistance with compliance costs) |
"The Democrats recommend that at
least $200 million be set aside for
not-for-profit organisations (including
educational institutions to deal with the
costs of implementing the ANTS
system" (Senate) |
Ignored in the deal |
| Books - all books excluded from GST. |
No tax on books. "A tax on books is a
tax on literacy, learning and literature.
We will not vote for a tax on books.
(TP)
"The Democrats recommend that books
should be zero-rated. 'Books' extends to
monographs and professional journals"
(Senate) |
"Books bounty" for publishers, but
GST for individual consumers,
including for educational purposes
remains. |
| Voluntary Associations (professional
associations, unions, etc) to be
excluded from GST |
"the Democrats recommend that not-for
profit ... teachers organisations should
not be taxed on their activities".
(Senate) |
Ignored in the deal |
| Food - all food to be excluded |
"The Australian Democrats will oppose
a GST on food outright, even if they
are forced back to the polls" (MR) |
Some food exempt, but not all. Creates
greater confusion for tuckshops, etc. |
| Ancillary Charges
Other learning materials such as
educational software, stationery, sports
and arts materials to be excluded from
GST |
|
Ignored in the deal |
| Research to be GST-free
GST-free status for non-commercial
research conducted in universities |
|
Ignored in the deal |
| Flexible applications of GST free
status in regard to course materials and
private tuition to ensure current varied
delivery mechanisms are included
rather than having to alter delivery to
meet GST regulation. |
|
Ignored in the deal |
| Transport to and from educational
activities to be excluded |
"consultation should err on the side of
generosity ... the review of the scope of
the exemption (should) carefully
consider the tax status of ... school
buses and transport." (FTS) |
Ignored in the deal |
| School Uniforms to be excluded |
|
Ignored in the deal |
| Need to consider compensation for
young people, especially those in
education not receiving a grant or
paying income tax. |
|
Increase in Family Tax benefit does not
cover these young people. |
| Need to alleviate cost averaging $200
per child per week for school related
purchases |
|
Ignored in the deal |
| Indexation of Australian
Postgraduate Awards (APA) and
supplementary funding for scholarships
provided by universities |
|
Ignored in the deal |
| Broader definition of curriculum to
include all personal, social, political
and social justice goals of education.
Reconsideration of not excluding from
GST recreation, leisure, and personal
enrichment courses. In schools, all
excursions included. In TAFE all short
courses and courses run for industry to
be excluded from GST. |
Would review the definition of
education to ensure that it is as broad as
possible.(MR)
... the boundaries of the exemption are
unclear. Socially useful educational
activities such as adult education are
excluded, while schools will still be
taxed on various activities not regarded
by the tax office as sufficiently
"educational"... the approach of taxing
some activities of educational
institutions but not others will
significantly add to compliance costs
which can only impact on the delivery
of educational services... (Senate) |
Minor changes to "make adult
education and training that is likely to
develop employment related skills
GST-free". Definition of adult
education and training at discretion of
the Minister. |
| GST paid on materials purchased by
educators for use in employment to
be reclaimable. |
|
Ignored in the deal |
| All professional development,
including that paid for by individuals
to private trainers, to be excluded from
GST |
|
Ignored in the deal |
| Specific exclusion of all fundraising
and similar parental organisation
activities |
It is outrageous that parents and
citizens organisations ... should be
forced to pay GST on their fundraising
activities." (Senate) |
Vague promise about allowing input
taxing of school tuckshops but no real
change on the vast bulk of activities. |
| OTHER TAX ISSUES |
|
|
| R&D and HECS |
"We will move to reverse the two worst
anti-learning tax changes made in the
first term of this government: the cut in
the R&D tax concession and the
reduction in thresholds for repayment
of HECS contributions" (TP) |
Ignored in the deal |
| Financing public investment in
education
Commonwealth and state/territory
relations and finance arrangements -
need to ensure adequate funding
through acceptance of partnership
responsibilities. |
|
No attempt to clarify a partnership in
education. Financial situation of
states/territories may be worse and this
could impact on schools. |
