A New Tax System (Goods and Services Tax) Regulations 2019
Chapter 3
-
The exemptions
Part 3-1
-
Supplies that are not taxable supplies
Division 38
-
GST-free supplies
Subdivision 38-B
-
Health
SECTION 38-25.01
Residential care etc.
38-25.01(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.
38-25.01(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 .
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.
38-25.01(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 .
View history note
Hide history noteThis information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.