{"id":"F2007B00335","name":"GST-free Supply (Long Day Care) Determination 2002","slug":"gst-free-supply-long-day-care-determination-2002","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":436901,"registerId":"F2007B00335-fast-fetch-1775953949500","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"GST-free Supply (Long Day Care) Determination 2002","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 (Long Day Care) Determination 2002\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![](image.001.png)\n\nGST-free Supply (Long Day Care) Determination 2002\n\nI, LARRY ANTHONY, Minister for Children and Youth Affairs, make this Determination under paragraph 38-150(e) of the A New Tax System (Goods and Services Tax) Act 1999.\n\nDated 19th May 2002.\n\nLarry Anthony\n\nMinister for Children and Youth Affairs\n\n \n\n1        Name of Determination\n\nThis Determination is the GST-free Supply (Long Day Care) Determination 2002.\n\n2        Commencement\n\nThis Determination is taken to have commenced on 1 July 2000.\n\n3        Definitions\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\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\n \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 long day 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":1541},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is the original 2002 determination maintaining its intended scope of specifying which long day care supplies qualify as GST-free under the GST Act. No scope creep is evident."},"complexity_factors":["Only 4 short sections with a single operative provision","Minimal cross-referencing (limited to GST Act section 195-1 and paragraph 38-150(e))","Straightforward conditional logic: eligible for funding = GST-free supply","Simple definitional framework with just 3 defined terms"],"plain_english_summary":"This Determination makes long day care services GST-free, so families don’t pay the 10% GST on eligible early childhood care. It applies to care for children predominantly below school age provided in non-home premises (dedicated centres).\n\nIt affects child care providers who qualify for Commonwealth funding under the Child Care Minister’s guidelines—even where a specific session isn’t directly funded—and ensures the tax exemption applies from 1 July 2000."}},"importantCases":[],"_links":{"self":"/api/acts/gst-free-supply-long-day-care-determination-2002","history":"/api/acts/gst-free-supply-long-day-care-determination-2002/history","analysis":"/api/acts/gst-free-supply-long-day-care-determination-2002/analysis","conflicts":"/api/acts/gst-free-supply-long-day-care-determination-2002/conflicts","importantCases":"/api/acts/gst-free-supply-long-day-care-determination-2002/important-cases","documents":"/api/acts/gst-free-supply-long-day-care-determination-2002/documents"}}