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
38-25
Residential care etc.
(1)
A supply of services is GST-free if: (a) it is a supply of services covered by a provision of the * aged care service list specified in regulations made for the purposes of this paragraph; and (b) it is provided at an * approved residential care home ; and (c) the supplier is a registered provider (within the meaning of the Aged Care Act 2024 ).
(2)
A supply of services is GST-free if: (a) the services are provided to one or more aged or disabled people; and (b) the * Aged Care Minister has determined in writing that the services are of a kind covered by a provision of the * aged care service list specified in regulations made for the purposes of this paragraph; and (c) the supplier receives funding from the Commonwealth, a State or a Territory in connection with the supply.
(3)
A supply of services is GST-free if: (a) the services are provided to one or more aged or disabled people in a residential setting; and (b) the * Aged Care Minister has determined in writing that the services are of a kind covered by a provision of the * aged care service list specified in regulations made for the purposes of this paragraph; and (c) the services include, and are only provided to people who require, the services ( care services ) set out in a provision of the * aged care service list specified in regulations made for the purposes of this paragraph.
(3A)
Services provided to a resident of a * retirement village are taken, for the purposes of paragraph (3)(a), to be provided in a residential setting if, and only if: (a) he or she is a resident of a * serviced apartment in the retirement village; and (b) there is in force a written agreement under which the operator of the retirement village provides daily meals and heavy laundry services to all of the residents of the apartment.
(3B)
However, services provided to a resident of a * serviced apartment in a * retirement village are not taken, for the purposes of paragraph (3)(a), to be provided in a residential setting if: (a) the * Aged Care Minister has determined in writing:
(3C)
A determination made for the purposes of paragraph (3B)(a) may be restricted to a specified class of residents of * serviced apartments in * retirement villages .
(4)
A supply of accommodation is GST-free if it is made to a person in the course of making a supply to that person that is GST-free under subsection (1) , (2) or (3) .
(4A)
A supply is GST-free if: (a) it is made to a person who is a person of a kind referred to in paragraph (3)(c); and (b) it is:
(5)
However, a supply of services that is covered by an extra service fee (within the meaning of the Aged Care Rules 2025 ) is only GST-free under this section to the extent that the services were: (a) supplied before 31 October 2026; and (b) covered by Schedule 1 to the Quality of Care Principles 2014 (as in force before the commencement of the Aged Care Act 2024 ) when the extra service agreement concerned was entered into.
A supply of services is GST-free if: (a) it is a supply of services covered by a provision of the * aged care service list specified in regulations made for the purposes of this paragraph; and (b) it is provided at an * approved residential care home ; and (c) the supplier is a registered provider (within the meaning of the Aged Care Act 2024 ).
View history note
Hide history note(2)
A supply of services is GST-free if: (a) the services are provided to one or more aged or disabled people; and (b) the * Aged Care Minister has determined in writing that the services are of a kind covered by a provision of the * aged care service list specified in regulations made for the purposes of this paragraph; and (c) the supplier receives funding from the Commonwealth, a State or a Territory in connection with the supply.
(3)
A supply of services is GST-free if: (a) the services are provided to one or more aged or disabled people in a residential setting; and (b) the * Aged Care Minister has determined in writing that the services are of a kind covered by a provision of the * aged care service list specified in regulations made for the purposes of this paragraph; and (c) the services include, and are only provided to people who require, the services ( care services ) set out in a provision of the * aged care service list specified in regulations made for the purposes of this paragraph.
CCH Note:
Act No 143 of 2004, s 3 and Sch 1 item 18, contained the following application provision:
18 Application of Aged Care Minister
'
s determinations relating to paragraph 38-25(3)(b) of the GST Act
Any requirement in a determination made for the purposes of paragraph 38-25(3)(b) of the GST Act that accommodation be included in a package of services, or that charges for accommodation be payable to the entity to which charges for services are payable, does not apply in relation to a supply that:
(a)
is made to a resident of a serviced apartment in a retirement village; and
(b)
is connected with a supply of a kind referred to in subparagraph 38-25(4A)(b)(i), (ii) or (iii) to the resident.
(3A)
Services provided to a resident of a * retirement village are taken, for the purposes of paragraph (3)(a), to be provided in a residential setting if, and only if: (a) he or she is a resident of a * serviced apartment in the retirement village; and (b) there is in force a written agreement under which the operator of the retirement village provides daily meals and heavy laundry services to all of the residents of the apartment.
(3B)
However, services provided to a resident of a * serviced apartment in a * retirement village are not taken, for the purposes of paragraph (3)(a), to be provided in a residential setting if: (a) the * Aged Care Minister has determined in writing:
(i) the levels of care services that residents of serviced apartments in retirement villages must require in order for subsection (3) to apply; and
(b) the * Aged Care System Governor has not, in accordance with the determination, assessed the person to whom the services are provided as requiring the levels of care services so determined.
(ii) the way in which the levels of care services required by residents are to be assessed; and
(3C)
A determination made for the purposes of paragraph (3B)(a) may be restricted to a specified class of residents of * serviced apartments in * retirement villages .
(4)
A supply of accommodation is GST-free if it is made to a person in the course of making a supply to that person that is GST-free under subsection (1) , (2) or (3) .
(4A)
A supply is GST-free if: (a) it is made to a person who is a person of a kind referred to in paragraph (3)(c); and (b) it is:
(i) a supply, by way of lease, hire or licence, of * residential premises consisting of a * serviced apartment in a * retirement village ; or
(ii) a sale of * real property that is residential premises consisting of a serviced apartment in a retirement village; or
(c) in a case where:
(iii) a supply of an excluded security (within the meaning of the Corporations Act 2001 ) in respect of which the right to participate in a retirement village scheme (within the meaning of that Act) entitles the person to use or occupy a serviced apartment in a retirement village; and
(i) a determination made for the purposes of paragraph (3B)(a) is in force; and
the * Aged Care System Governor has, in accordance with the determination, assessed the person as requiring the levels of care services determined in the determination; and (d) it is made in connection with one or more supplies, or proposed supplies, to the person that are or will be GST-free under subsection (3) .
(ii) the determination is not restricted under subsection (3C) in such a way that the determination excludes the person;
(5)
However, a supply of services that is covered by an extra service fee (within the meaning of the Aged Care Rules 2025 ) is only GST-free under this section to the extent that the services were: (a) supplied before 31 October 2026; and (b) covered by Schedule 1 to the Quality of Care Principles 2014 (as in force before the commencement of the Aged Care Act 2024 ) when the extra service agreement concerned was entered into.
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