GST AND Personal Aquatic Survival Skills
ATO (CWLTH) resource. Rules Mate indexes this as part of the Australian compliance corpus. Click through for the regulator's primary source.
https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/in-detail/your-industry/gst-and-personal-aquatic-survival-skills
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.