Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.155

    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.