A New Tax System (Goods and Services Tax) Act 1999
Chapter 3
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The exemptions
Part 3-1
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Supplies that are not taxable supplies
Division 38
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GST-free supplies
Subdivision 38-B
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Health
38-35
Flexible care
A supply of flexible care (within the meaning of section 49-3 of the Aged Care Act 1997 ) is GST-free if flexible care subsidy is payable under Part 3.3 of that Act or Part 3.3 of the Aged Care (Transitional Provisions) Act 1997 to the supplier for the care.
A supply of flexible care (within the meaning of section 49-3 of the Aged Care Act 1997 ) is GST-free if flexible care subsidy is payable under Part 3.3 of that Act or Part 3.3 of the Aged Care (Transitional Provisions) Act 1997 to the supplier for the care.
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