Sales Tax (Exemptions and Classifications) Act 1992
3BMeaning of exempt child care body
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3B Meaning of exempt child care body
(1) Subject to subsection (2), a body is an exempt child care body if: (a) the body is established and maintained principally for the purpose of providing any one or more of the following kinds of child care: (i) long‑day care; (ii) outside school hours care; (iii) school vacation care; (iv) occasional care; and (b) the body is: (i) eligible to receive funding from the Commonwealth, a State or a Territory in connection with that child care; or (ii) approved in writing for the purposes of this subsection by the Minister for Family Services. (2) Subsection (1) does not apply to a body operated from a place that is owned or leased by one or more employers if the provision of the child care is principally for children of: (a) any of the employers; or (b) employees of any of the employers. (3) a body is also an exempt child care body if: (a) the body is established and maintained principally for the purpose of organising, supporting and monitoring the provision of family day care; and (b) the body is: (i) eligible to receive funding from the Commonwealth, a State or a Territory in connection with that organising, supporting and monitoring; or (ii) approved in writing for the purposes of this subsection by the Minister for Family Services. (4) An approval by the Minister for Family Services under subsection (1) or (3) is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.