GST-free Supply (In-home Care) Determination 2001 
Reference: GST 2001/1
Document type: Legislative Instrument
Enabling act: A New Tax System (Goods and Services Tax) Act 1999
Date of issue: 19 March 2001
Signatory: Jocelyn Newman Minister for Family and Community Services
Registration number: F2007B00336
Registration date: 22 February 2007


1 Name of determination: This determination is the GST-free Supply (In-home Care) Determination 2001 . | 2 Commencement: This determination commences on 1 January 2001. | 3 Definition: 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. 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. | 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 in-home care is determined under paragraph 38-150(e) of the Act to be GST-free.