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 January 2001, a supply of in-home care, that is, child care provided in the home of a child, 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 as an approved child care service under the A New Tax System (Family Assistance) (Administration) Act 1999.
Administered by: Treasury
Registered 22 Feb 2007
Tabling HistoryDate
Tabled HR26-Feb-2001
Tabled Senate26-Feb-2001
Gazetted 16 Jan 2001
Date of repeal 24 Mar 2017
Repealed by GST-free Supply (Long Day Care and In-home Care) Determination 2017

I, JOCELYN MARGARET NEWMAN, Minister for Family and Community Services, and the Minister administering the Child Care Act 1972 and the family assistance law (within the meaning of section 3 of the A New Tax System (Family Assistance) (Administration) Act 1999), make this Determination under paragraph 38-150(e) of the A New Tax System (Goods and Services Tax) Act 1999.

Dated               11th January             2001.

Jocelyn Newman

Minister for Family and Community Services

 


GST-free Supply (In-home Care) Determination 2001

made under the

A New Tax System (Goods and Services Tax) Act 1999

1        Name of determination

This determination is the GST-free Supply (In-home Care) Determination 2001.

2        Commencement

This determination commences on 1 January 2001.


3        Definition

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.

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.

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 in-home care is determined under paragraph 38-150(e) of the Act to be GST-free.