Childcare – GST fact sheet 3
RMIT University provides a number of Childcare services for students and staff
Most Childcare services will be GST-free.
Childcare is GST-free if it is provided at facilities that receive Government funding or if the child care centre within RMIT University is a registered carer and holds a child care provider number.
Other types of childcare that are also GST-free include family day care, occasional care,
outside school hours care, vacation care and other forms of care as determined by the Minister administering the “Childcare Act 1972”.
As RMIT University Childcare provider receives childcare assistance (under the “Childcare Act 1972”) for a number of children under their care, all childcare services that are provided by RMIT University Childcare will be GST-free.
It does not matter that other children receiving care at the same facility do not receive such assistance.
The provision of all goods and services that are directly related to a supply of Childcare and supplied by, or on behalf of RMIT’s childcare providers will be GST free eg. Food and nappy wash services supplied as part of the care will be GST-free.[Next: Supporting documents and information ]