Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.145

    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).