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  

38-145   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 the A 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).

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