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A New Tax System (Goods and Services Tax) Act 1999
38‑150 Other child care38‑150 Other child care
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38‑150 Other child care
(1) A supply is GST‑free if it is a supply of child care specified in a determination made under subsection (2). (2) The *Child Care Minister may, by legislative instrument, determine kinds of child care for the purposes of subsection (1). A kind of child care may only be included in a determination if the supplier of the care is eligible for Commonwealth funding in respect of the kind of care.