Family Assistance Legislation Amendment (Jobs for Families Child Care Package) Act 2017 (22 of 2017)

Schedule 3   Other amendments

Part 1   Amendments commencing day after Royal Assent

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

7   Section 38-150

Repeal the section, substitute:

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.