A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.155 Supplies directly related to child care that is GST - free
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.155
Supplies directly related to child care that is GST - freeA supply is GST - free if it is a supply that is directly related to a supply of child care that is:
(a) GST - free because of section 38 - 145 or 38 - 150; and
(b) supplied by, or on behalf of, the supplier of the child
care.