Taxation Laws Amendment Act (No. 3) 1993 (118 of 1993)

Part 9   AMENDMENT OF THE SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992

143   Insertion of new section

After section 3A of the Principal Act the following section is inserted in Part 2:

Meaning of "exempt child care body"

"3B.(1) 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.

"(2) 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.

"(3) 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.

"(4) 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.".