Commonwealth Consolidated Acts

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

Supplies directly related to child care that is GST - free

    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.


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