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  

38-155   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.

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