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  

(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.




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.