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

S 38-140 repealed by No 22 of 2017, s 3 and Sch 2 item 1, effective 2 July 2018. For application, saving and transitional provisions, see note under Part 3A of A New Tax System (Family Assistance) (Administration) Act 1999 . S 38-140 formerly read:

38-140 Child care - registered carers under the family assistance law  
A supply is GST-free if it is a supply of child care by a registered carer (within the meaning of section 3 of the A New Tax System (Family Assistance) (Administration) Act 1999 ).

S 38-140 substituted by No 156 of 2000, s 3 and Sch 1 item 3, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. S 38-140 formerly read:

38-140 Child care - suppliers registered under the Childcare Rebate Act  
A supply is GST-free if:

(a) it is a supply of child care (within the meaning of the Childcare Rebate Act 1993 ) relating to a child; and

(b) the supplier is registered under section 49 of that Act.