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Determinations/Other as made
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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.
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Administered by: Treasury
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Sunset Details
Sunset Date
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