A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.145 Child care--approved child care services under the family assistance law
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.145
Child care--approved child care services under the family assistance lawA 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).