SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 (Repealed)

PART 2 - GENERAL DEFINITIONS

SECTION 3B   MEANING OF ``EXEMPT CHILD CARE BODY''  

3B(1)  [Interpretation]  

Subject to subsection (2), a body is an exempt child care body if:

(a)  the body is established and maintained principally for the purpose of providing any one or more of the following kinds of child care:

(i) long-day care;

(ii) outside school hours care;

(iii) school vacation care;

(iv) occasional care; and

(b)  the body is:

(i) eligible to receive funding from the Commonwealth, a State or a Territory in connection with that child care; or

(ii) approved in writing for the purposes of this subsection by the Minister for Family Services.

3B(2)  [Subsection (1) not to apply]  

Subsection (1) does not apply to a body operated from a place that is owned or leased by one or more employers if the provision of the child care is principally for children of:

(a)  any of the employers; or

(b)  employees of any of the employers.

3B(3)  [Other exempt child care bodies]  

A body is also an exempt child care body if:

(a)  the body is established and maintained principally for the purpose of organising, supporting and monitoring the provision of family day care; and

(b)  the body is:

(i) eligible to receive funding from the Commonwealth, a State or a Territory in connection with that organising, supporting and monitoring; or

(ii) approved in writing for the purposes of this subsection by the Minister for Family Services.

3B(4)  [Minister's approval]  

An approval by the Minister for Family Services under subsection (1) or (3) is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.