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  • Issue 31 – Childcare facilities provided at resorts and hotels

    Many resorts and hotels provide child minding services for a fee.

    Issue

    Are childcare facilities provided at resorts and hotels GST-free?

    For source of ATO view, refer to the general application of the principles in GSTR 2001/3 - Goods and services tax: GST and how it applies to supplies of fringe benefits.

    Decision

    To be GST-free, the supply of child care must be supplied by, or on behalf of:

    • a registered carer (within the meaning of section 3 of the A New Tax System (Family Assistance) (Administration) Act 1999), or
    • by an approved child care service (within the meaning of section 3 of the A New Tax System (Family Assistance) (Administration) Act 1999), or
    • a supplier that is eligible for funding from the Commonwealth under guidelines made by Child Care Minister that relate to the funding of:
      • family day care
      • occasional care
      • outside school hours care
      • vacation care, or
      • any other type of care determined in writing by that Minister.
       

    References

    Sections 38-140, 38-145, 38-150 and 38-155 of the GST Act.

    GSTD 2001/1 - Goods and services tax: what is the GST treatment of the administration levy paid by parents and carers to a family day care scheme and child care benefits (CCB) paid to carers by a Family Day Care Scheme on behalf of parents?

      Last modified: 28 Jun 2010QC 17695