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
38-40
Specialist disability services
(1)
A supply of services is GST-free if the supplier receives funding under the former Disability Services Act 1986 or under a complementary * State law or * Territory law in respect of the services.
(2)
A supply of services is GST-free if the supplier receives funding under the Disability Services and Inclusion Act 2023 or under a complementary * State law or * Territory law in respect of the services.
A supply of services is GST-free if the supplier receives funding under the former Disability Services Act 1986 or under a complementary * State law or * Territory law in respect of the services.
(2)
A supply of services is GST-free if the supplier receives funding under the Disability Services and Inclusion Act 2023 or under a complementary * State law or * Territory law in respect of the services.
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