Commonwealth legislation

GST-free Supply (Long Day Care) Determination 2002

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This Act has been repealed and is no longer in force. It is retained for historical reference.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 long day care services GST-free, so families don’t pay the 10% GST on eligible early childhood care. It applies to care for children predominantly below school age provided in non-home premises (dedicated centres).

It affects child care providers who qualify for Commonwealth funding under the Child Care Minister’s guidelines—even where a specific session isn’t directly funded—and ensures the tax exemption applies from 1 July 2000.

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Current sections

Direct links to the current provisions in GST-free Supply (Long Day Care) Determination 2002.

GST-free Supply (Long Day Care) Determination 2002

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GST-free Supply (Long Day Care) Determination 2002

I, LARRY ANTHONY, Minister for Children and Youth Affairs, make this Determination under paragraph 38-150(e) of the A New Tax System (Goods and Services Tax) Act 1999.

Dated 19th May 2002.

Larry Anthony

Minister for Children and Youth Affairs

1 Name of Determination

This Determination is the GST-free Supply (Long Day Care) Determination 2002.

2 Commencement

This Determination is taken to have commenced on 1 July 2000.

3 Definitions

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.

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.

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 long day 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 (Long Day Care) Determination 2002

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

GST-free Supply (Long Day Care) Determination 2002

I, LARRY ANTHONY, Minister for Children and Youth Affairs, make this Determination under paragraph 38-150(e) of the A New Tax System (Goods and Services Tax) Act 1999.

Dated 19th May 2002.

Larry Anthony

Minister for Children and Youth Affairs

1 Name of Determination

This Determination is the GST-free Supply (Long Day Care) Determination 2002.

2 Commencement

This Determination is taken to have commenced on 1 July 2000.

3 Definitions

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.

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.

4 GST-free Supply

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