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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.



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