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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

 

GST-free Supply (Child Care) Determination 2017

 

 

 

I, Simon Birmingham, Minister for Education and Training, make the following Determination under subsection 38-150(2) of the A New Tax System (Goods and Services Tax) Act 1999.

Dated 5 April 2017                             

Simon Birmingham

Minister for Education and Training

 

 

 

1  Name

                   This instrument is the GST-free Supply (Child Care) Determination 2017.

2  Commencement

                   This instrument commences on the day after Royal Assent of the Family Assistance Legislation Amendment (Jobs for Families Child Care Package) Act 2017.

3  Authority

                   This instrument is made under subsection 38-150(2) 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.

5  GST-free Supply

                   For subsection 38-150(2) of the Act, the following kinds of child care are specified (but only where the supplier is eligible for Commonwealth funding in respect of the care):

(a)    in-home care provided by a service that does not hold approval under the family assistance law under the auspices of the Interim Home Based Carer Subsidy Programme of the Commonwealth; and

(b)   centre-based child care provided by a service that does not hold approval under the family assistance law under the auspices of the Budget Based Funded program of the Commonwealth.