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This instrument is the GST-free Supply (Child Care) Determination 2017.
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Commonwealth legislation
This instrument designates two specific kinds of child care as GST-free under the GST Act, but only when the supplier is eligible for Commonwealth funding: in‑home care provided under the Interim Home Based Carer Subsidy Programme and centre‑based care under the Budget Based Funded program. It affects child‑care providers, families and tax administrators by changing GST treatment and creating a funding‑eligibility condition that determines whether supplies are GST‑free, with knock‑on effects for prices, compliance checks and reporting.
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Direct links to the current provisions in GST-free Supply (Child Care) Determination 2017.
This instrument is the GST-free Supply (Child Care) Determination 2017.
This instrument commences on the day after Royal Assent of the Family Assistance Legislation Amendment (Jobs for Families Child Care Package) Act 2017.
This instrument is made under subsection 38-150(2) of the A New Tax System (Goods and Services Tax) Act 1999.
In this instrument:
Act means the A New Tax System (Goods and Services Tax) Act 1999.
In-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.
For subsection 38-150(2) of the Act, the following kinds of child care are specified (but only where the supplier is eligible for Commonwealth funding in respect of the care): (a) in-home care provided by a service that does not hold approval under the family assistance law under the auspices of the Interim Home Based Carer Subsidy Programme of the Commonwealth; and (b) centre-based child care provided by a service that does not hold approval under the family assistance law under the auspices of the Budget Based Funded program of the Commonwealth.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
This instrument is the GST-free Supply (Child Care) Determination 2017.
This instrument commences on the day after Royal Assent of the Family Assistance Legislation Amendment (Jobs for Families Child Care Package) Act 2017.
This instrument is made under subsection 38-150(2) of the A New Tax System (Goods and Services Tax) Act 1999.
In this instrument:
Act means the A New Tax System (Goods and Services Tax) Act 1999.
In-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.
For subsection 38-150(2) of the Act, the following kinds of child care are specified (but only where the supplier is eligible for Commonwealth funding in respect of the care): (a) in-home care provided by a service that does not hold approval under the family assistance law under the auspices of the Interim Home Based Carer Subsidy Programme of the Commonwealth; and (b) centre-based child care provided by a service that does not hold approval under the family assistance law under the auspices of the Budget Based Funded program of the Commonwealth.