A New Tax System (Goods and Services Tax) Act 1999
Chapter 3
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The exemptions
Part 3-1
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Supplies that are not taxable supplies
Division 38
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GST-free supplies
Subdivision 38-D
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Child care
38-150
Other child care
(1)
A supply is GST-free if it is a supply of child care specified in a determination made under subsection (2).
(2)
The *Child Care Minister may, by legislative instrument, determine kinds of child care for the purposes of subsection (1). A kind of child care may only be included in a determination if the supplier of the care is eligible for Commonwealth funding in respect of the kind of care.
A supply is GST-free if it is a supply of child care specified in a determination made under subsection (2).
(2)
The *Child Care Minister may, by legislative instrument, determine kinds of child care for the purposes of subsection (1). A kind of child care may only be included in a determination if the supplier of the care is eligible for Commonwealth funding in respect of the kind of care.
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