Federal Register of Legislation - Australian Government

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GST-free Supply (Child Care) Determination 2017

Authoritative Version
Determinations/Other as made
This instrument specifies kinds of child care, the supply of which is GST-free under the A New Tax System (Goods and Services Tax) Act 1999 (GST Act). It supports the existing operation of Subdivision 38-D of the GST Act, which ensures that supplies of child care are GST-free. Existing provisions in that Subdivision deal with supplies of child care that are provided by approved child care services under the family assistance law.
Administered by: Treasury
Registered 05 Apr 2017
Tabling HistoryDate
Tabled HR09-May-2017
Tabled Senate09-May-2017
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Legislative Instrument
F2017L00389 : Authoritative PDF Document : 0.5MB Primary Document Icon F2017L00389 : ZIP Document : 81KB
3 pages

Explanatory Statement
F2017L00389ES : PDF Document : 0.4MB Primary Document Icon F2017L00389ES : ZIP Document : 30KB
3 pages