The GST-free Supply (Long Day Care and In-home Care) Determination 2017 was registered on Thur 23.3.2017, to ensure that supplies of child care will remain GST-free where funding is provided by the Commonwealth for in-home care or long day care services.
This determination is made under s38-150(e) of the GST Act, which allows the Child Care Minister to make child care GST free if it has Federal funding that relates to various kinds of care set out in paras (a) to (d) of that section. Paragraph (e) allows the Minister to determine other types of care, as well.
The Determination continues the current effect of the old determinations, which have been repealed and consolidated, namely the GST-free Supply (In-home Care) Determination 2001 and the GST-free Supply (Long Day Care) Determination 2002.
Note that the Determination does not cover supplies of child care by services approved under the ANTS (Family Assistance) (Administration) Act 1999, as such supplies of child care provided by approved services are already GST free pursuant to s38-145 of the GST Act.
DATE OF EFFECT: The Determination commences from 24 March 2017.
[FJM, Federal Register of Legislation – GST Determination; LTN 55, 23/3/17]