GST-free Supply (Long Day Care and In-home Care) Determination 2017 (Cth)

GST-free Supply (Long Day Care and In-home Care) Determination 2017

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

Dated 19 March 2017

Simon Birmingham Minister for Education and Training

Contents 1 Name 2 Commencement 3 Authority 4 Definitions 5 Repeals 6 GST-free Supply Schedule 1—Repeals

1 Name This instrument is the GST-free Supply (Long Day Care and In-home Care) Determination 2017.

2 Commencement This instrument commences on the day after it is registered.

3 Authority This instrument is made under paragraph 38-150(e) 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. Long day care means all-day or part-time care provided to predominantly below school age children in premises other than a home of any of the children being cared for.

5 Repeals Each instrument that is specified in the Schedule to this instrument is repealed as set out in the applicable items in the Schedule.

6 GST-free Supply For paragraph 38-150(e) of the Act, the following types of care are determined, to the extent that the care is not provided by an approved child care service (within the meaning of section 3 of the A New Tax System (Family Assistance) (Administration) Act 1999: (1) Long day care; and (2) In-home care. Note: section 38-145 of the Act provides that a supply is GST-free if it is it is a supply of child care by an approved child care service (within the meaning of section 3 of the A New Tax System (Family Assistance) (Administration) Act 1999.