Welfare services means services which are directly connected with:

(1)the provision of ‘care’ (¶50-790), treatment or instruction designed to promote the physical or mental welfare of elderly, sick or distressed or handicapped persons;

(2)the protection of children and young persons; or

(3)the provision of spiritual welfare by a religious institution as part of a course of instruction or a retreat, not being a course or retreat designed primarily to provide recreation or a holiday (VATA 1994, Sch. 9, Grp. 7, Note (6)).

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