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
This instrument is the GST-free Supply (Child Care) Determination 2017.
This instrument commences on the day after Royal Assent of the Family Assistance Legislation Amendment (Jobs for Families Child Care Package) Act 2017.
This instrument is made under subsection 38-150(2) of the A New Tax System (Goods and Services Tax) Act 1999.
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.
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.