1GST-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  Each instrument that is specified in the Schedule to this instrument is repealed as set out in the applicable items in the Schedule.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:

1.     Long day care; and
2.     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.