Aged Care and Other Legislation Amendment Act 2025 (45 of 2025)

Schedule 3   Amendments of other Acts

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

63   Subsection 38-30(1)

Omit all the words after "A supply of", substitute "care is GST-free if subsidy is payable under Division 1, 2 or 3 of Part 2 of Chapter 4 of the Aged Care Act 2024 to the supplier for the care".