Document ID: chunk:federal_register_of_legislation:C2004A00749:clause:1_3
Version: federal_register_of_legislation:C2004A00749
Segment Type: clause
Provision Reference: sch 1 cl 3
Character Range: 4321–5038

3  Sections 38‑140 and 38‑145
Repeal the sections, substitute:

38‑140  Child care—registered carers under the family assistance law

  A supply is GST‑free if it is a supply of child care by a registered carer (within the meaning of section 3 of the A New Tax System (Family Assistance) (Administration) Act 1999).

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).