Commonwealth legislation

GST-free Supply (In-home Care) Determination 2001

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Collection

legislative instrument

Plain English Summary

2/10 complexity

This Determination makes in-home child care—care provided inside a child’s own home—exempt from the 10% Goods and Services Tax. It applies where the carer is eligible for Commonwealth child‑care funding under the Minister’s guidelines, so approved in‑home providers don’t charge GST, lowering costs for families using those services.

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Current sections

Direct links to the current provisions in GST-free Supply (In-home Care) Determination 2001.

GST-free Supply (In-home Care) Determination 2001

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GST-free Supply (In-home Care) Determination 2001

I, JOCELYN MARGARET NEWMAN, Minister for Family and Community Services, and the Minister administering the Child Care Act 1972 and the family assistance law (within the meaning of section 3 of the A New Tax System (Family Assistance) (Administration) Act 1999), make this Determination under paragraph 38-150(e) of the A New Tax System (Goods and Services Tax) Act 1999.

Dated 11th January 2001.

Jocelyn Newman

Minister for Family and Community Services

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GST-free Supply (In-home Care) Determination 2001

made under the

A New Tax System (Goods and Services Tax) Act 1999

1 Name of determination

This determination is the GST-free Supply (In-home Care) Determination 2001.

2 Commencement

This determination commences on 1 January 2001.

3 Definition

In this determination:

the Act means the A New Tax System (Goods and Services Tax) Act 1999.

Child Care Minister has the meaning as defined in section 195-1 of the Act.

GST means the Goods and Services Tax.

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.

4 GST-free Supply

A 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 in-home care is determined under paragraph 38-150(e) of the Act to be GST-free.

Source text

Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.

meta-content-style-type: text/css meta-content-type: application/xhtml+xml; charset=utf-8 meta-generator: Aspose.Words for .NET 20.2 title: GST-free Supply (In-home Care) Determination 2001

?xml version="1.0" encoding="utf-8" standalone="no"?>

GST-free Supply (In-home Care) Determination 2001

Dated 11th January 2001.

Jocelyn Newman

Minister for Family and Community Services

GST-free Supply (In-home Care) Determination 2001

made under the

A New Tax System (Goods and Services Tax) Act 1999

1 Name of determination

This determination is the GST-free Supply (In-home Care) Determination 2001.

2 Commencement

This determination commences on 1 January 2001.

3 Definition

In this determination:

the Act means the A New Tax System (Goods and Services Tax) Act 1999.

Child Care Minister has the meaning as defined in section 195-1 of the Act.

GST means the Goods and Services Tax.

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.

4 GST-free Supply

Read the source document