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).
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
