{"id":"F2017L00285","name":"GST-free Supply (Long Day Care and In-home Care) Determination 2017","slug":"gst-free-supply-long-day-care-and-in-home-care-determination-2017","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":439146,"registerId":"F2017L00285-fast-fetch-1775955267360","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"GST-free Supply (Long Day Care and In-home Care) Determination 2017","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![](image.001.jpeg)\n\n \n\nGST-free Supply (Long Day Care and In-home Care) Determination 2017\n\n \n\n \n\n \n\nI, Simon Birmingham, Minister for Education and Training, make the following Determination under paragraph 38-150(e) of the A New Tax System (Goods and Services Tax) Act 1999.\n\nDated 19 March 2017\n\nSimon Birmingham\n\nMinister for Education and Training\n\n \n\n \n\n \n\nContents\n\n1  Name\n\n2  Commencement\n\n3  Authority\n\n4  Definitions\n\n5  Repeals\n\n6  GST-free Supply\n\nSchedule 1—Repeals\n\n \n\n \n\n1  Name\n\n  This instrument is the GST-free Supply (Long Day Care and In-home Care) Determination 2017.\n\n2  Commencement\n\n  This instrument commences on the day after it is registered.\n\n3  Authority\n\n  This instrument is made under paragraph 38-150(e) of the A New Tax System (Goods and Services Tax) Act 1999.\n\n4  Definitions\n\n  In this instrument:\n\nAct means the A New Tax System (Goods and Services Tax) Act 1999.\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\nLong day care means all-day or part-time care provided to predominantly below school age children in premises other than a home of any of the children being cared for.\n\n5  Repeals\n\n  Each instrument that is specified in the Schedule to this instrument is repealed as set out in the applicable items in the Schedule.\n\n6  GST-free Supply\n\n  For paragraph 38-150(e) of the Act, the following types of care are determined, to the extent that the care is not provided by an approved child care service (within the meaning of section 3 of the A New Tax System (Family Assistance) (Administration) Act 1999:\n\n1.     Long day care; and\n2.     In-home care.\n\n\n  Note: section 38-145 of the Act provides that a supply is GST-free if it is 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.\n\n \n\n\n\n\nSchedule—Repeals\n\n \n\nPart A\n\nGST-free Supply (In-home Care) Determination 2001\n\n1  The whole of the instrument\n\nRepeal the instrument.\n\n \n\nPart B\n\nGST-free Supply (Long Day Care) Determination 2002\n\n1  The whole of the instrument\n\nRepeal the instrument.\n\n \n","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"On its face the Determination consolidates and restates that long day care and in‑home care are GST‑free under paragraph 38‑150(e) except when provided by an approved child care service (s6), and repeals the earlier 2001 and 2002 determinations via the Schedule. The instrument appears to preserve the prior categories rather than expand or narrow them; confirming any substantive change would require direct comparison to the repealed instruments."},"complexity_factors":["Short, focused instrument (6 sections plus Schedule) — limited internal content reduces complexity.","Relies on external statutory definitions and provisions: made under paragraph 38-150(e) of the A New Tax System (Goods and Services Tax) Act 1999 (s3) and excludes supplies by an 'approved child care service' as defined in section 3 of the A New Tax System (Family Assistance) (Administration) Act 1999 (s6).","Contains simple, operational definitions for 'in-home care' and 'long day care' (s4), limiting interpretive ambiguity within the instrument itself.","Repeals two prior determinations (Schedule, Parts A and B) — assessing substantive change requires comparing repealed instruments, adding a cross-document check.","Limited administrative discretion: instrument is a Ministerial determination (s3) that specifies categories rather than creating new regulatory tests.","Compliance/administrative burden concentrated on suppliers determining whether they qualify as an 'approved child care service' (s6), which requires cross-referencing external registers or statutory criteria."],"plain_english_summary":"This Determination declares that \"long day care\" and \"in‑home care\" are GST‑free under paragraph 38‑150(e) of the GST Act, except where those services are supplied by an \"approved child care service\" (as defined in the A New Tax System (Family Assistance) (Administration) Act). It sets short operational definitions of those care types and repeals two earlier determinations.\n\nMechanically, suppliers of the named care who are not approved child care services do not charge GST; the instrument operates by reference to the GST Act (see s6) and replaces prior instruments via the Schedule."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The Determination maintains the same scope as its predecessor instruments. It consolidates two separate determinations (from 2001 and 2002) into one instrument without expanding the categories of care covered or altering the fundamental condition that the exemption applies only to non-approved services."},"complexity_factors":["Very short instrument (6 substantive sections plus Schedule)","Only 2 defined terms ('In-home care' and 'Long day care')","Single operative provision (section 6) with straightforward conditional logic","No nested exceptions or complex cross-referencing beyond one reference to the parent Act and one to the Family Assistance Act","Repeals are simple wholesale repeals of two predecessor instruments"],"plain_english_summary":"This Determination makes long day care and in‑home childcare GST‑free where those services are not already “approved child care services” under family assistance law. \n\nIt affects families and providers outside the approved system, preventing an added GST cost for those users and consolidating earlier 2001–2002 instruments into a single updated ruling."}},"importantCases":[],"_links":{"self":"/api/acts/gst-free-supply-long-day-care-and-in-home-care-determination-2017","history":"/api/acts/gst-free-supply-long-day-care-and-in-home-care-determination-2017/history","analysis":"/api/acts/gst-free-supply-long-day-care-and-in-home-care-determination-2017/analysis","conflicts":"/api/acts/gst-free-supply-long-day-care-and-in-home-care-determination-2017/conflicts","importantCases":"/api/acts/gst-free-supply-long-day-care-and-in-home-care-determination-2017/important-cases","documents":"/api/acts/gst-free-supply-long-day-care-and-in-home-care-determination-2017/documents"}}