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A New Tax System (Goods and Services Tax) Act 1999
38‑145 Child care—approved child care se38‑145 Child care—approved child care services under the family assistance law
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38‑145 Child care—approved child care services under the family assistance law
A supply is GST‑free if: (a) 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); or (b) it is a supply of an excursion that is directly related to a supply of child care covered by paragraph (a).