Document ID: chunk:federal_register_of_legislation:F2017L00285:clause:1_6
Version: federal_register_of_legislation:F2017L00285
Segment Type: clause
Provision Reference: sch 1 cl 6
Character Range: 1307–1983

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.

Schedule—Repeals

Part A
GST-free Supply (In-home Care) Determination 2001