CTHIn ForceAct
A New Tax System (Goods and Services Tax) Act 1999
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A New Tax System (Goods and Services Tax) Act 1999
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Turn the raw legal text into a practical explanation grounded in A New Tax System (Goods and Services Tax) Act 1999.
A supply is GST‑free if it is a supply that is directly related to a supply of child care that is: (a) GST‑free because of section 38‑145 or 38‑150; and (b) supplied by, or on behalf of, the supplier of the child care.