GST-free Supply (Long Day Care) Determination 2002
Reference: GST 2002/1
Document type: Legislative Instrument
Enabling act: A New Tax System (Goods and Services Tax) Act 1999
Date of issue: 19 May 2002
Signatory: Larry Anthony Minister for Children and Youth Affairs
Registration number: F2007B00335
Registration date: 22 February 2007


1 Name of determination: This Determination is the GST-free Supply (Long Day Care) Determination 2002. | 2 Commencement: This Determination is taken to have commenced on 1 July 2000. | 3 Definitions: In this Determination: the Act means the A New Tax System (Goods and Services Tax) Act 1999. Child Care Minister has the meaning as defined in section 195-1 of the Act. GST means the Goods and Services Tax. 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. | 4 GST-free Supply: A supply of child care by a supplier that is eligible for funding (whether or not in respect of that particular supply) from the Commonwealth under guidelines made by the Child Care Minister that relate to the funding of long day care is determined under paragraph 38-150(e) of the Act to be GST-free.