Date posted: 10/02/2023

Submission on GST and Income Tax – Payments made by parents to childcare centres

CAANZ’s feedback on the draft Questions We’ve been asked and fact sheet, as part of PUB00340: GST and Income Tax – Payments made by parents to childcare centres

Two draft ‘questions we’ve been asked’ and a fact sheet have been released for public consultation. These draft items explain:

  • when a parent’s payment to their child’s kindergarten or early childhood centre will qualify for a donation tax credit
  • the GST treatment of payments parents make to kindergartens or early childhood centres.

CA ANZ supports the publication of these items, which are helpful for readers.  CA ANZ suggests some aspects of the items be reviewed.

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