A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.150 Other child care
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.150
Other child care(1) A supply is GST - free if it is a supply of child care specified in a determination made under subsection (2).
(2) The * Child Care Minister may, by legislative instrument,
determine kinds of child care for the purposes of subsection (1). A
kind of child care may only be included in a determination if the supplier of
the care is eligible for Commonwealth funding in respect of the kind of care.