Aged Care Legislation Consequential Amendments Regulations 2025 (F2025L01239)

Schedule 5   Treasury

A New Tax System (Goods and Services Tax) Regulations 2019

2   After section 38-7.01

Insert:

38-25.01 Residential care etc.

(1) For the purposes of paragraphs 38-25(1)(a), 38-25(2)(b) and 38-25(3)(b) of the Act, a service covered by a provision of Division 8 of the aged care service list is specified to the extent that the supplier of the service does not charge the person to whom the service is supplied a higher everyday living fee (within the meaning of section 284 of the Aged Care Act 2024) for the service.

(2) For the purposes of paragraph 38-25(3)(c) of the Act, the following provisions of the aged care service list are specified:

(a) item 2 in the table in section 8-150;

(b) item 3 in the table in section 8-150;

(c) paragraphs (a), (b) and (c) of column 2 of item 5 in the table in section 8-150;

(d) paragraph (a) of column 2 of item 6 in the table in section 8-150;

(e) item 4 in the table in section 8-155.

38-30.01 Home care etc.

For the purposes of paragraph 38-30(3)(b) of the Act, the provisions of the aged care service list specified in paragraphs 38-25.01(2)(a) to (d) are specified.