Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A supply is GST - free if it is a supply of child care specified in a determination made under subsection (2).
(2) The * Child Care Minister may, by legislative instrument,
determine kinds of child care for the purposes of subsection (1). A
kind of child care may only be included in a determination if the supplier of
the care is eligible for Commonwealth funding in respect of the kind of care.