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University affiliation is described as a statutory and regulatory function rather than a supply of services for consideration. The note states that affiliation fees are not consideration for a taxable activity and, alternatively, that affiliation services fall within the educational-services exemption from GST. It reports that GST demands on affiliation fees were treated as unsustainable, with refund of GST collected directed within four months and interest payable for default.
University affiliation is described as a statutory and regulatory function rather than a supply of services for consideration. The note states that affiliation fees are not consideration for a taxable activity and, alternatively, that affiliation services fall within the educational-services exemption from GST. It reports that GST demands on affiliation fees were treated as unsustainable, with refund of GST collected directed within four months and interest payable for default.
Note: It is a system-generated summary and is for quick reference only.
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