A New Tax System (Goods and Services Tax) Act 1999
Chapter 3
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The exemptions
Part 3-1
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Supplies that are not taxable supplies
Division 38
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GST-free supplies
Subdivision 38-D
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Child care
38-155
Supplies directly related to child care that is GST-free
A supply is GST-free if it is a supply that is directly related to a supply of child care that is:
(a) GST-free because of section 38-145 or 38-150 ; and
(b) supplied by, or on behalf of, the supplier of the child care.
A supply is GST-free if it is a supply that is directly related to a supply of child care that is:
(a) GST-free because of section 38-145 or 38-150 ; and
(b) supplied by, or on behalf of, the supplier of the child care.
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