GST AND PERSONAL AQUATIC SURVIVAL SKILLS
The Australian Taxation Office has a ruling on GST and personal aquatic survival skills of which the Swim and Survive program adheres.
Swim and Survive meets the requirements for GST-free as:
- The course involves first aid, resuscitation and lifesaving skills including personal aquatic survival skills.
- The course provider is qualified as teachers hold the required training qualifications and is a registered training organisation offering the competencies in the GST regulations.
- The curriculum includes the personal aquatic survival skills of sculling, treading water, floating, safe entry and exit, survival skills wearing clothing, rescues using aids and basic swimming skills.
- The program is consistent with the National Swimming and Water Safety Framework.
