Commonwealth Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.150

Other child care

  (1)   A supply is GST - free if it is a supply of child care specified in a determination made under subsection   (2).

  (2)   The * Child Care Minister may, by legislative instrument, determine kinds of child care for the purposes of subsection   (1). A kind of child care may only be included in a determination if the supplier of the care is eligible for Commonwealth funding in respect of the kind of care.



AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback