GST-free Supply (Long Day Care and In-home Care) Determination 2017 
Reference: GST 2017/3
Document type: Legislative Instrument
Enabling act: A New Tax System (Goods and Services Tax) Act 1999
Date of issue: 19 March 2017
Signatory: Simon Birmingham Minister for Education and Training
Registration number: F2017L00285
Registration date: 23 March 2017


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 | 5 Repeals: Each instrument that is specified in the Schedule to this instrument is repealed as set out in the applicable items in the Schedule.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 . (1) Long day care; and (2) In-home care. GST-free Supply (In-home Care) Determination 2001 | 1 The whole of the instrument: Repeal the instrument. GST-free Supply (Long Day Care) Determination 2002 | 1 The whole of the instrument: Repeal the instrument.