​In the Northern Territory, registered training organisations (RTOs) must comply with stamp duty and payroll tax.

All RTOs need to register their business for taxation purposes.

Every business needs to:

  • have an Australian Business Number (ABN)
  • have an account for income tax
  • withhold 48.5% from payments to other businesses that don't quote their ABN
  • have an account for business expenses it claims as deductions
  • keep business records and report and pay tax.

The Australian Tax Office has more information.

Goods and Services Tax (GST) exemption

RTOs are eligible for GST exemption under section 38-85 GSTR 2003/1 Goods and Services Tax.

The Higher education and training industry - rulings and determinations explain a course that meets the GST Act definition of a 'professional or trade course' is GST-free.

It also sets out questions to help an RTO determine whether a course can be considered a GST-free education course.

To find out what Australian Government tax laws apply to your business, go to the taxation information page.