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 1 Name This instrument is the GST-free Supply (Child Care) Determination 2017. 2 Commencement This instrument commences on the day after Royal Assent of the Family Assistance Legislation Amendment (Jobs for Families Child Care Package) Act 2017. 3 Authority This instrument is made under subsection 38-150(2) 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. 5 GST-free Supply 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.