Commonwealth legislation

GST-free Supply (Long Day Care and In-home Care) Determination 2017

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Commonwealth

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legislative instrument

Plain English Summary

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This Determination declares that "long day care" and "in‑home care" are GST‑free under paragraph 38‑150(e) of the GST Act, except where those services are supplied by an "approved child care service" (as defined in the A New Tax System (Family Assistance) (Administration) Act). It sets short operational definitions of those care types and repeals two earlier determinations.

Mechanically, suppliers of the named care who are not approved child care services do not charge GST; the instrument operates by reference to the GST Act (see s6) and replaces prior instruments via the Schedule.

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GST-free Supply (Long Day Care and In-home Care) Determination 2017

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GST-free Supply (Long Day Care and In-home Care) Determination 2017

I, Simon Birmingham, Minister for Education and Training, make the following Determination under paragraph 38-150(e) of the A New Tax System (Goods and Services Tax) Act 1999.

Dated 19 March 2017

Simon Birmingham

Minister for Education and Training

Contents

1 Name

2 Commencement

3 Authority

4 Definitions

5 Repeals

6 GST-free Supply

Schedule 1—Repeals

1 Name

This instrument is the GST-free Supply (Long Day Care and In-home Care) Determination 2017.

2 Commencement

This instrument commences on the day after it is registered.

3 Authority

This instrument is made under paragraph 38-150(e) of the A New Tax System (Goods and Services Tax) Act 1999.

4 Definitions

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.

Long day care means all-day or part-time care provided to predominantly below school age children in premises other than a home of any of the children being cared for.

5 Repeals

Each instrument that is specified in the Schedule to this instrument is repealed as set out in the applicable items in the Schedule.

6 GST-free Supply

For paragraph 38-150(e) of the Act, the following types of care are determined, to the extent that the care is not provided by an approved child care service (within the meaning of section 3 of the A New Tax System (Family Assistance) (Administration) Act 1999:

Long day care; and
In-home care.

Note: section 38-145 of the Act provides that a supply is GST-free if it is 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.

Schedule—Repeals

Part A

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

1 The whole of the instrument

Repeal the instrument.

Part B

GST-free Supply (Long Day Care) Determination 2002

1 The whole of the instrument

Repeal the instrument.

Source text

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

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GST-free Supply (Long Day Care and In-home Care) Determination 2017

I, Simon Birmingham, Minister for Education and Training, make the following Determination under paragraph 38-150(e) of the A New Tax System (Goods and Services Tax) Act 1999.

Dated 19 March 2017

Simon Birmingham

Minister for Education and Training

Contents

1 Name

2 Commencement

3 Authority

4 Definitions

5 Repeals

6 GST-free Supply

Schedule 1—Repeals

1 Name

This instrument is the GST-free Supply (Long Day Care and In-home Care) Determination 2017.

2 Commencement

This instrument commences on the day after it is registered.

3 Authority

This instrument is made under paragraph 38-150(e) of the A New Tax System (Goods and Services Tax) Act 1999.

4 Definitions

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.

Long day care means all-day or part-time care provided to predominantly below school age children in premises other than a home of any of the children being cared for.

5 Repeals

Each instrument that is specified in the Schedule to this instrument is repealed as set out in the applicable items in the Schedule.

6 GST-free Supply

Long day care; and
In-home care.