GST 2017/3
A New Tax System (Goods and Services Tax) Act 1999
I, Simon Birmingham, Minister for Education and Training, make the following Determination under paragraph 38-150(e) of the A New Tax System (Goods and Services Tax) Act 1999.Legislative Instrument
1 Name
This instrument is the GST-free Supply (Long Day Care and In-home Care) Determination 2017.
2 Commencement
This instrument commences on the day after it is registered.
3 Authority
This instrument is made under paragraph 38-150(e) of the A New Tax System (Goods and Services Tax) Act 1999.
4 Definitions
In this instrument:
Act means the A New Tax System (Goods and Services Tax) Act 1999.
In-home care means child care provided to one or more children that takes place in the home of one of the children being cared for.
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.
5 Repeals
Each instrument that is specified in the Schedule to this instrument is repealed as set out in the applicable items in the Schedule.
6 GST-free Supply
For paragraph 38-150(e) of the Act, the following types of care are determined, to the extent that the care is not provided by an approved child care service (within the meaning of section 3 of the A New Tax System (Family Assistance) (Administration) Act 1999:
- (1)
- Long day care; and
- (2)
- In-home care.
Note: section 38-145 of the Act provides that a supply is GST-free if it is 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.
Schedule - Repeals
Part A
GST-free Supply (In-home Care) Determination 2001
1 The whole of the instrument
Repeal the instrument.
Part B
GST-free Supply (Long Day Care) Determination 2002
1 The whole of the instrument
Repeal the instrument.
19 March 2017
Simon Birmingham
Minister for Education and Training
Registration Number: F2017L00285
Registration Date: 23 March 2017
Related Explanatory Statements:
GST 2017/3 - Explanatory Statement