A New Tax System (Goods and Services Tax) Act 1999

Chapter 3 - The exemptions  

Part 3-1 - Supplies that are not taxable supplies  

Division 38 - GST-free supplies  

Subdivision 38-D - Child care  

38-150   Other child care  

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(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.

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History

S 38-150 substituted by No 22 of 2017, s 3 and Sch 3 item 7, effective 5 April 2017. S 38-150 formerly read:

38-150 Other child care  
A supply is GST-free if it is a supply of child care by a supplier that is eligible for funding (whether or not in respect of that particular supply) from the Commonwealth under guidelines made by the *Child Care Minister that relate to the funding of:

(a) family day care; or

(b) occasional care; or

(c) outside school hours care; or

(d) vacation care; or

(e) any other type of care determined in writing by that Minister.

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