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Repealed by GST-free Supply (Long Day Care and In-home Care) Determination 2017
Enabled by
A New Tax System (Goods and Services Tax) Act 1999
C2004A00446No. 55, 1999