GST-FREE SWIMMING LESSONS. Nancy Shaw ASCTA/Swim Australia Conference 2018

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1 GST-FREE SWIMMING LESSONS Nancy Shaw ASCTA/Swim Australia Conference 2018

2 DO YOU CHARGE GST FOR YOUR SWIMMING LESSONS? Have you read the GST free fact Sheet relating to GST and Personal Aquatic Survival Skills?

3 In 1998 when Gst free was first being discussed in Parliament regarding the Aquatics industry, limited terms were used to define swimming lessons. There was no definition separating Learn to Swim and Swimming Lessons (Squad Training) Terms mostly used were related to RLSS terminology (not generic) A BIT OF HISTORY

4 To be GST-free as a *first aid or lifesaving course, a course must satisfy two requirements: 1) First requirement BY WAY OF BACKGROUND- TECHNICAL INFORMATION ON THE GST-FREE STATUS A first aid or lifesaving course is a course of study or instruction that principally trains individuals in one or more of the following: (i) First aid, resuscitation or other similar lifesaving skills including personal aquatic survival skills but not including swimming lessons

5 2) SECOND REQUIREMENT To be GST-free as an education course a first aid or lifesaving course must be provided by an entity that is: (i) registered (or otherwise approved) by a State or Territory authority that has responsibility for registering (or otherwise approving) entities that provide such courses or (ii) that is approved to provide such courses by a State or Territory body that has responsibility for approving the provision of such course or (iii) that uses, as the instructor for the course, a person who holds a training qualification for that course that was issued by Austswim Limited (ACN ) or (iv) that uses, as the instructor for the course, a person who holds a training qualification for that course that was issued by Surf Life Saving Australia Limited (ACN ) or (v) who holds a training qualification for that course that was issued by the Royal Life Saving Society-Australia (ACN , or

6 ASCTA/Swim Australia is working with the ATO, to have the SAT Course included in the revised fact sheet. We satisfy (i), (ii) and (VI) THAT USES AS AN INSTRUCTOR FOR THE COURSE, A PERSON WHO HOLDS A TRAINING QUALIFICATION FOR THAT COURSE THAT IS A QUALIFICATION (IN LIFE SAVING) SPECIFIED IN, OR OF A KIND SPECIFIED IN THE REGULATIONS. (vi) it is a long an arduous process to change the original legislation has to be accepted by Parliament. (could take years to go through)

7 WHAT IS A FIRST AID OR LIFE SAVING COURSE? Is a Course of study or instruction that mainly involves training people in first aid, resuscitation or other similar lifesaving skills including personal aquatic survival skills, but not including swimming lessons.

8 WHAT IS A SWIMMING LESSON? The definition of First Aid or lifesaving Course in the Gst Act specifically excludes courses that principally involve swimming lessons. Such courses are not Gst free under these provisions. A swimming lesson in this context is something that mainly provides swimming instruction to a proficient swimmer so that the student can improve their swimming skills eg. To improve endurance, speed and technique. In the swim school industry commonly called Squad Training

9 1. Sculling WHAT ARE PERSONAL AQUATIC SURVIVAL SKILLS? 2. Treading water 3. Floating 4. Safe entry and exit from the water 5. Techniques for clothed swimming survival 6. Use of devices to assist rescue, 7. And Basic swimming skills.

10 WHAT ARE BASIC SWIMMING SKILLS? Are those skills people need to prevent them from drowning and/or be able to move away from a dangerous situation in the water. Survival strokes (sidestroke, survival backstroke, survival freestyle) The majority of the instruction relates to acquiring personal aquatic survival skills

11 That is, if a lesson or a course only provides: floating, safe entry and exit from the water and basic swimming skills the course will not be a GST-free course - because it does not include all the seven (7) personal aquatic survival skills. It is considered that ALL of these skills make up personal aquatic survival skills requirements.

12 WHAT IS A COURSE? If a student is enrolled in and undertaking the course, it does not matter whether they complete the whole term, individual lesson or series of lessons nor is it important why they are enrolled in the course. If the course content is that of a first aid or lifesaving course and all of the requirements are satisfied, the course will be GST Free.

13 The ATO requires that children should not progress from one level to the next without complying with age appropriate developments of personal aquatic survival skills (as listed above) (all 7 of them).

14 LEARN TO SWIM You need to consider the content and purpose of your course eg the name of your course in advertising. You may advertise your course as a Learn to Swim program, but it must satisfy the components of personal aquatic survival skills being taught.

15 SWIM SAFER WEEK: If you run SSW once a term, this is considered part of your overall course. Children must either have a SSW Certificate or the personal aquatic survival skills being taught during SSW MUST form part of the certification criteria, for moving from one level up to the next

16 DO YOU GET PARENT COMMENTS LIKE THIS RE SWIM SAFER WEEK: We did that last term Why can t they do proper swimming lessons We ve been coming here for years they ve done this all before.. They just don t get it!!! We need to educate our parents as well as their children!

17 NOTE TO PARENTS Did you know that your swimming lessons here at Holsworthy Aquatic Centre are GST FREE! Yes, that s right. You pay NO GST on your Swimming lessons. The way we are able to offer this to you and your family, is because we comply with the Australian Taxation Commission guidelines for gst free services. To comply with these regulations, we have to include personal aquatic survival skills in our learn to swim course, and your children have to be participating in these activities.

18 RLSS RESEARCH AND POLICY SUMMARY: BENCHMARKING AUSTRALIAN CHILDREN S SWIMMING AND WATER SAFETY SKILLS: SWIM SCHOOL DATA CHILDREN AGED 5-15 YEARS SKILLS BEING TAUGHT 87% FREESTYLE 84% BACKSTROKE 53% TREADING WATER AND SCULLING 46% SURVIVAL BACKSTROKE 9% RESCUE TECHNIQUES

19 THE REPORT FURTHER STATES: WATER SAFETY SKILLS AND KNOWLEDGE PREVIOUS RESEARCH HAS CONSISTENTLY REPORTED A LACK OF WATER SAFETY KNOWLEDGE AND AWARENESS AMONG PRIMARY SCHOOL CHILDREN, INCLUDING RESUSCITATION KNOWLEDGE. RESEARCH SUGGESTS THAT UP TO 82% OF SWIM SCHOOLS MAY NOT BE INCLUDING ESSENTIAL WATER SAFETY AND SURVIVAL SKILLS.

20 SAT COURSE: WATER SAFETY SURVIVAL AND RESCUE TAKE UP 2 HOURS OF THE 8 HOUR INSTRUCTOR TRAINING COURSE (25%) DOES YOUR PROGRAM INCLUDE 25% OF TEACHING TIME ON THESE SKILLS?

21 GST-FREE SWIMMING LESSONS ATO / Business / GST / In Detail / Your Industry / Gst and Personal Aquatic Survival Skills

22 ASCTA/Swim Australia involved in submissions Review of Classification levels AWU now also involved FITNESS INDUSTRY MODERN AWARD MA

23 Recent publicity regarding issues with Paul Sadler s Swimland Importance of doing due diligence regarding rates of pay for age levels Rates of pay for hours worked / qualifications, to move up a Level From September 2017: Increased penalties for employers that breach their record-keeping and pay slip obligations such as failing to keep accurate records or providing false or misleading information to their employees Stronger powers for the Fair Work Ombudsman (FWO) to investigate breaches of the Fair Work Act

24 BE AWARE! Discussion. Do you comply? How do you design your Certificates? Are you teaching enough Personal Aquatic Survival Skills? What about Babies and Toddlers?

25 1. Sculling WHAT ARE PERSONAL AQUATIC SURVIVAL SKILLS? 2. Treading water 3. Floating 4. Safe entry and exit from the water 5. Techniques for clothed swimming survival 6. Use of devices to assist rescue, 7. And Basic swimming skills.