Item 144A: [Exempt child care bodies]Item 144A: [Exempt child care bodies]

Item 144A: [Exempt child care bodies]

(1) Goods for use by an exempt child care body if the goods are for use by the body mainly: (a) if the body is covered by subsection 3B(1)—in providing one or more of the kinds of child care covered by that subsection; (b) if the body is covered by subsection 3B(3)—in organising, supporting and monitoring the provision of family day care. (2) Subitem (1) does not apply to motor cars or station wagons (including those known as four‑wheel drive vehicles), if the taxable value of the taxable dealing concerned is more than 67.1% of the motor vehicle depreciation limit for the financial year in which the taxable dealing happens, unless the motor vehicle: (a) is specially fitted out for transporting disabled persons seated in wheel chairs; and (b) is not described in subitem (1) of exemption Item 96 or 97.