Aged Care Legislation Consequential Amendments Regulations 2025 (F2025L01239)
Schedule 5 Treasury
A New Tax System (Goods and Services Tax) Regulations 2019
3 At the end of Division 195 of Part 6-3 of Chapter 6
Add:
195-1.03 Serviced apartments
For the purposes of paragraph (a) of the definition of serviced apartment in section 195-1 of the Act, the provisions of the aged care service list specified in subsection 38-25.01(2) are specified.