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

67   Section 38-35

Repeal the section, substitute:

38-35 Specialist aged care programs

A supply of a funded aged care service (within the meaning of the Aged Care Act 2024) is GST-free if subsidy for a specialist aged care program is payable under Division 5 of Part 2 of Chapter 4 of that Act to the supplier for the care.