GST 2002/1

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This legislative instrument was repealed by F2017L00285 on 24 March 2017.

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

I, LARRY ANTHONY, Minister for Children and Youth Affairs, make this Determination under paragraph 38-150(e) of the A New Tax System (Goods and Services Tax) Act 1999.

Legislative Instrument

1 Name of determination

This Determination is the GST-free Supply (Long Day Care) Determination 2002.

2 Commencement

This Determination is taken to have commenced on 1 July 2000.

3 Definitions

In this Determination:

the Act means the A New Tax System (Goods and Services Tax) Act 1999.

Child Care Minister has the meaning as defined in section 195-1 of the Act.

GST means the Goods and Services Tax.

Long day care means all-day or part-time care provided to predominantly below school age children in premises other than a home of any of the children being cared for.

4 GST-free Supply

A supply of child care by a supplier that is eligible for funding (whether or not in respect of that particular supply) from the Commonwealth under guidelines made by the Child Care Minister that relate to the funding of long day care is determined under paragraph 38-150(e) of the Act to be GST-free.

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19 May 2002

Larry Anthony
Minister for Children and Youth Affairs

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Registration Number: F2007B00335

Registration Date: 22 February 2007

Related Explanatory Statements:

GST 2002/1 - Explanatory Statement

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