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
38-145
Child care
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approved child care services under the family assistance law
A supply is GST-free if:
(a) it is a supply of child care by an approved child care service (within the meaning of section 3 of the A New Tax System (Family Assistance) (Administration) Act 1999 ); or
(b) it is a supply of an excursion that is directly related to a supply of child care covered by paragraph (a).
A supply is GST-free if:
(a) it is a supply of child care by an approved child care service (within the meaning of section 3 of the A New Tax System (Family Assistance) (Administration) Act 1999 ); or
(b) it is a supply of an excursion that is directly related to a supply of child care covered by paragraph (a).
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