GST-free Supply (Long Day Care and In-home Care) Determination 2017

Dated   19 March 2017

Simon Birmingham

Contents

1  Name........................................................................................................................................ 1

2  Commencement........................................................................................................................ 1

3  Authority.................................................................................................................................. 1

4  Definitions................................................................................................................................ 1

5  Repeals..................................................................................................................................... 1

6  GST-free Supply...................................................................................................................... 1

Schedule 1—Repeals                                                                                                     2

1  Name

                   This instrument is the GST-free Supply (Long Day Care and In-home Care) Determination 2017.

2  Commencement

                   This instrument commences on the day after it is registered.

3  Authority

                   This instrument is made under paragraph 38-150(e) of the A New Tax System (Goods and Services Tax) Act 1999.

4  Definitions

                   In this instrument:

Act means the A New Tax System (Goods and Services Tax) Act 1999.

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.

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.

5  Repeals

                   Each instrument that is specified in the Schedule to this instrument is repealed as set out in the applicable items in the Schedule.

6  GST-free Supply

                   For paragraph 38-150(e) of the Act, the following types of care are determined, to the extent that the care is not provided by an approved child care service (within the meaning of section 3 of the A New Tax System (Family Assistance) (Administration) Act 1999:

(1)   Long day care; and

(2)   In-home care.

                         Note: section 38-145 of the Act provides that a supply is GST-free if it is it is a supply of child care by an approved child care service (within the meaning of section 3 of the A New Tax System (Family Assistance) (Administration) Act 1999.

Schedule—Repeals

Part A

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

1  The whole of the instrument

Repeal the instrument.

Part B

GST-free Supply (Long Day Care) Determination 2002

1  The whole of the instrument

Repeal the instrument.