A New Tax System (Goods and Services Tax) Act 1999

Chapter 3 - The exemptions  

Part 3-1 - Supplies that are not taxable supplies  

Division 38 - GST-free supplies  

Subdivision 38-B - Health  

38-40   Specialist disability services  
A supply of services is GST-free if the supplier receives funding under the Disability Services Act 1986 or under a complementary * State law or * Territory law in respect of the services.

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