GST-free Supply (Child Care) Determination 2017 (Cth)

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.