{"id":"F2017L00389","name":"GST-free Supply (Child Care) Determination 2017","slug":"gst-free-supply-child-care-determination-2017","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":96113,"registerId":"commonwealth-F2017L00389-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Name","content":"#### 1 Name\n\n  This instrument is the GST-free Supply (Child Care) Determination 2017.","sortOrder":0},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"#### 2 Commencement\n\n  This instrument commences on the day after Royal Assent of the Family Assistance Legislation Amendment (Jobs for Families Child Care Package) Act 2017.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Authority","content":"#### 3 Authority\n\n  This instrument is made under subsection 38-150(2) of the A New Tax System (Goods and Services Tax) Act 1999.","sortOrder":2},{"sectionNumber":"4","sectionType":"section","heading":"Definitions","content":"#### 4 Definitions\n\n  In this instrument:\n\n> Act means the A New Tax System (Goods and Services Tax) Act 1999.\n\n> 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.","sortOrder":3},{"sectionNumber":"5","sectionType":"section","heading":"GST-free Supply","content":"#### 5 GST\\-free Supply\n\n  For subsection 38-150(2) of the Act, the following kinds of child care are specified (but only where the supplier is eligible for Commonwealth funding in respect of the care):\n  (a) in-home care provided by a service that does not hold approval under the family assistance law under the auspices of the Interim Home Based Carer Subsidy Programme of the Commonwealth; and\n  (b) centre-based child care provided by a service that does not hold approval under the family assistance law under the auspices of the Budget Based Funded program of the Commonwealth.","sortOrder":4}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This is a narrow, technical determination that performs exactly the function intended by its enabling provision (GST Act s 38-150(2)). It has not expanded beyond its original purpose of specifying particular funded child care services as GST-free."},"complexity_factors":["Only 2 defined terms in the interpretation section","Single operative provision with two straightforward sub-paragraphs","Minimal cross-referencing (only to parent Act section 38-150(2))","Conditional logic is simple: GST-free status applies only where Commonwealth funding eligibility exists","No nested exceptions or complex definitional chains","Very short instrument (6 sections total, ~150 words of substantive content)"],"plain_english_summary":"This law makes two specific types of Commonwealth‑funded child care GST‑free — certain in‑home care funded under the Interim Home Based Carer Subsidy Programme and certain centre‑based care funded under the Budget Based Funded program — but only where those services don't already have family assistance approvals. \n\nIt affects providers receiving those subsidies and the families who use them, preventing an extra 10% GST cost on those subsidised services."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"This instrument exercises the power in subsection 38-150(2) to specify which child‑care supplies are GST-free by naming two program-linked care types and by making GST-free status conditional on supplier eligibility for Commonwealth funding (s 5). Mechanically, it narrows GST-free treatment to supplies connected to the named funding programs and to suppliers meeting the funding-eligibility condition, thereby changing which supplies receive GST exemption and placing compliance burdens on suppliers and administrators to demonstrate eligibility (see ss 4–5)."},"complexity_factors":["Very narrow subject matter (only two specified care types) which reduces breadth but concentrates legal effect.","Dependent on cross-references to the GST Act (subsection 38-150(2)) for legal authority (see s 3).","GST-free treatment is conditional on supplier eligibility for Commonwealth funding, creating an evidentiary and administrative threshold (s 5).","Relies on program-specific schemes and labels (Interim Home Based Carer Subsidy Programme; Budget Based Funded program), requiring administrators to interpret program boundaries (s 5).","Interacts with the concept of approval under the family assistance law, which may require reconciling separate statutory regimes (s 5).","Commencement is tied to commencement of the Family Assistance Legislation Amendment (Jobs for Families Child Care Package) Act 2017, creating a sequencing dependency for implementation (s 2)."],"plain_english_summary":"This instrument designates two specific kinds of child care as GST-free under the GST Act, but only when the supplier is eligible for Commonwealth funding: in‑home care provided under the Interim Home Based Carer Subsidy Programme and centre‑based care under the Budget Based Funded program. It affects child‑care providers, families and tax administrators by changing GST treatment and creating a funding‑eligibility condition that determines whether supplies are GST‑free, with knock‑on effects for prices, compliance checks and reporting."}},"importantCases":[],"_links":{"self":"/api/acts/gst-free-supply-child-care-determination-2017","history":"/api/acts/gst-free-supply-child-care-determination-2017/history","analysis":"/api/acts/gst-free-supply-child-care-determination-2017/analysis","conflicts":"/api/acts/gst-free-supply-child-care-determination-2017/conflicts","importantCases":"/api/acts/gst-free-supply-child-care-determination-2017/important-cases","documents":"/api/acts/gst-free-supply-child-care-determination-2017/documents"}}