{"id":"F2007B00336","name":"GST-free Supply (In-home Care) Determination 2001","slug":"gst-free-supply-in-home-care-determination-2001","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":436904,"registerId":"F2007B00336-fast-fetch-1775953949526","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"GST-free Supply (In-home Care) Determination 2001","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\nmeta-generator: Aspose.Words for .NET 20.2\ntitle: GST-free Supply (In-home Care) Determination 2001\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![](image.001.png)\n\nGST-free Supply (In-home Care) Determination 2001\n\nI, JOCELYN MARGARET NEWMAN, Minister for Family and Community Services, and the Minister administering the Child Care Act 1972 and the family assistance law (within the meaning of section 3 of the A New Tax System (Family Assistance) (Administration) Act 1999), make this Determination under paragraph 38-150(e) of the A New Tax System (Goods and Services Tax) Act 1999.\n\nDated 11th January 2001.\n\nJocelyn Newman\n\nMinister for Family and Community Services\n\n \n\n![](image.001.png)\n\nGST-free Supply (In-home Care) Determination 2001\n\nmade under the\n\nA New Tax System (Goods and Services Tax) Act 1999\n\n1        Name of determination\n\nThis determination is the GST-free Supply (In-home Care) Determination 2001.\n\n2        Commencement\n\nThis determination commences on 1 January 2001.\n\n\n3        Definition\n\nIn this determination:\n\nthe Act means the A New Tax System (Goods and Services Tax) Act 1999.\n\nChild Care Minister has the meaning as defined in section 195-1 of the Act.\n\nGST means the Goods and Services Tax.\n\nIn-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.\n\n4        GST-free Supply\n\nA supply of child care by a supplier that is eligible for funding (whether or not in respect of that particular supply) from the Commonwealth under guidelines made by the Child Care Minister that relate to the funding of in-home care is determined under paragraph 38-150(e) of the Act to be GST-free.\n\n \n","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1888},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument maintains its original narrow purpose: specifying which in-home child care supplies qualify for GST-free status under paragraph 38-150(e) of the GST Act."},"complexity_factors":["Single operative provision (section 4) containing one straightforward conditional test","Only 4 defined terms in the interpretation section (section 3)","No nested exceptions, exclusions, or conditional overrides","Cross-references limited to the parent GST Act and standard ministerial powers"],"plain_english_summary":"This Determination makes in-home child care—care provided inside a child’s own home—exempt from the 10% Goods and Services Tax. It applies where the carer is eligible for Commonwealth child‑care funding under the Minister’s guidelines, so approved in‑home providers don’t charge GST, lowering costs for families using those services."}},"importantCases":[],"_links":{"self":"/api/acts/gst-free-supply-in-home-care-determination-2001","history":"/api/acts/gst-free-supply-in-home-care-determination-2001/history","analysis":"/api/acts/gst-free-supply-in-home-care-determination-2001/analysis","conflicts":"/api/acts/gst-free-supply-in-home-care-determination-2001/conflicts","importantCases":"/api/acts/gst-free-supply-in-home-care-determination-2001/important-cases","documents":"/api/acts/gst-free-supply-in-home-care-determination-2001/documents"}}