Document ID: chunk:federal_register_of_legislation:C2025C00126:section:21:p9
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 21 (pt 9/9)
Character Range: 208824–211135

extent that it consists of the supply of *food.

38‑110  Recognition of prior learning etc.
 (1) A supply is GST‑free if the supply is the assessment or issue of qualifications for the purpose of:
 (a) access to education; or
 (b) membership of a professional or trade association; or
 (c) registration or licensing for a particular occupation; or
 (d) employment.
 (2) However, a supply is not GST‑free under subsection (1) unless the supply is carried out by:
 (a) a professional or trade association; or
 (b) an *education institution; or
 (c) an entity that is registered by a training recognition authority of a State or Territory in accordance with the Australian Recognition Framework to provide skill recognition (assessment only) services; or
 (d) an authority of the Commonwealth or of a State or Territory; or
 (e) a local government body.

Subdivision 38‑D—Child care

38‑145  Child care—approved child care services under the family assistance law
  A supply is GST‑free if:
 (a) 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); or
 (b) it is a supply of an excursion that is directly related to a supply of child care covered by paragraph (a).

38‑150  Other child care
 (1) A supply is GST‑free if it is a supply of child care specified in a determination made under subsection (2).
 (2) The *Child Care Minister may, by legislative instrument, determine kinds of child care for the purposes of subsection (1). A kind of child care may only be included in a determination if the supplier of the care is eligible for Commonwealth funding in respect of the kind of care.

38‑155  Supplies directly related to child care that is GST‑free
  A supply is GST‑free if it is a supply that is directly related to a supply of child care that is:
 (a) GST‑free because of section 38‑145 or 38‑150; and
 (b) supplied by, or on behalf of, the supplier of the child care.

Subdivision 38‑E—Exports and other cross‑border supplies

38‑185  Exports of goods
 (1) The third column of this table sets out supplies that are GST‑free:

GST‑free exports of goods
Item                       Topic                                                                        These supplies are GST‑free ...