Tax Laws Amendment (2013 Measures No. 2) Act 2013 (124 of 2013)

Schedule 9   GST-free treatment for National Disability Insurance Scheme funded supports

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

1   After section 38-35

Insert:

38-38 Disability support provided to NDIS participants

A supply is GST-free if the supply:

(a) is a supply to a participant (within the meaning of the National Disability Insurance Scheme Act 2013) for whom a participant’s plan is in effect under section 37 of that Act; and

(b) is a supply of one or more of the reasonable and necessary supports specified in the statement included, under subsection 33(2) of that Act, in the participant’s plan; and

(c) is made under a written agreement, between the supplier and the participant or another person, that:

(i) identifies the participant; and

(ii) states that the supply is a supply of one or more of the reasonable and necessary supports specified in the statement included, under subsection 33(2) of that Act, in the participant’s plan; and

(d) is of a kind that the *Disability Services Minister has determined in writing.