Taxation Laws Amendment Act (No. 8) 2000 (156 of 2000)

Schedule 1   GST-free supplies and input taxed supplies

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

3   Sections 38-140 and 38-145

Repeal the sections, substitute:

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 theA New Tax System (Family Assistance) (Administration) Act 1999).

38-145 Child care - approved child care services under the family assistance law

A supply is GST-free if:

(a) it is a supply of child care by an approved child care service (within the meaning of section 3 of theA New Tax System (Family Assistance) (Administration) Act 1999); or

(b) it is a supply of an excursion that is directly related to a supply of child care covered by paragraph (a).