Financial Services

Childcare facilities

The supply of childcare services is GST-free if it is a supply of childcare by a registered carer within the meaning of section 3 of A New Tax System (Family Assistance) (Administration) Act 1999 are subject to GST.

This includes:

  • food
  • electricity
  • bed linen
  • nappy wash services
  • excursions
  • payment of fees in lieu of notice of withdrawal of child from childcare.

Input-tax credits are available on costs incurred in providing childcare services. However, no GST will be charged to the childcare provider on the purchase of basic food items.

Childcare services supplied by non-registered providers as per section 3 of A New Tax System (Family Assistance) (Administration) Act 1999.