Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.155

Supplies directly related to child care that is GST-free

                   A supply is GST-free if it is a supply that is directly related to a supply of child care that is:

                     (a)  GST-free because of section 38-145 or 38-150; and

                     (b)  supplied by, or on behalf of, the supplier of the child care.



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