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

S 38-35 substituted by No 45 of 2025, s 3 and Sch 3 item 67, effective 1 November 2025. S 38-35 formerly read:

38-35 Flexible care  
A supply of flexible care (within the meaning of section 49-3 of the Aged Care Act 1997 ) is GST-free if flexible care subsidy is payable under Part 3.3 of that Act or Part 3.3 of the Aged Care (Transitional Provisions) Act 1997 to the supplier for the care.

S 38-35 amended by No 76 of 2013, s 3 and Sch 4 item 7, by inserting " or Part 3.3 of the Aged Care (Transitional Provisions) Act 1997 " , effective 1 July 2014.