GST and Income Tax - Payments made by parents to childcare centres

This fact sheet accompanies:

QB 23/03 Goods and Services Tax – Payments made by parents to childcare centres which considers the GST treatment of payments parents make to their child’s childcare centre; and
QB 23/04 Income Tax – Donation tax credits and payments made by parents to childcare centres which explains when a parent’s payment to their child’s childcare centre will qualify for a donation tax credit.