Federal Register of Legislation - Australian Government

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Determinations/Health as made
The purpose of the Determination is to make GST-free, from 1 July 2000, that is, from the introduction of the GST, a supply of long day care, that is, all-day or part-time child care provided to predominantly below school age children in premises other than a home of any of the children being cared for, by a supplier that is eligible for funding from the Commonwealth under guidelines made by the Child Care Minister relating to that care but is not approved under the A New Tax System (Family Assistance) (Administration) Act 1999 (the Family Assistance Administration Act) for the purposes of the family assistance law.
Administered by: Treasury
Registered 22 Feb 2007
Tabling HistoryDate
Tabled HR27-May-2002
Tabled Senate18-Jun-2002
Gazetted 24 May 2002
Date of repeal 24 Mar 2017
Repealed by GST-free Supply (Long Day Care and In-home Care) Determination 2017

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.