Federal Register of Legislation - Australian Government

Primary content

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
Enabled by
A New Tax System (Goods and Services Tax) Act 1999
C2004A00446No. 55, 1999