A New Tax System (Goods and Services Tax) Act 1999
Note: A Commissioner ' s Remedial Power modification is relevant to this part of the tax law. Taxation Administration (Remedial Power - Certificate for GST-free supplies of Cars for Disabled People) Determination 2020 (F2020L01079) modifies the operation of s 38-510(1) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) and any other provisions of a taxation law whose operation is affected by the modified operation of s 38-510(1) .
The operation of the relevant provision is modified as follows:
This modification applies in respect of a supply of a car or car parts to an individual made on or after 9 December 2020.
This modification does not affect the GST-free supply of a car or car parts to an individual in relation to a person who holds a current disability certificate issued by the Managing Director of the nominated company (within the meaning of Part 2 of the Hearing Services and AGHS Reform Act 1997 ) or an officer or employee of that company who is authorised in writing by the Managing Director.
An entity must treat a modification as not applying to it or any other entity if the modification would produce a less favourable result for it. The Commissioner is empowered by s 370-5 of Sch 1 to the Taxation Administration Act 1953 to make modifications, by legislative instrument, to ensure the law is administered to achieve its intended purpose or object.
A supply is GST-free if:
(a) it is a supply of * student accommodation to students undertaking a * primary course , a * secondary course or a * special education course ; and
(b) the supplier of the accommodation also supplies the course. (2)
A supply is GST-free if:
(a) it is a supply of * student accommodation to students who are undertaking a * primary course , a * secondary course or a * special education course ; and
(b) the accommodation is provided in a hostel whose primary purpose is to provide accommodation for students from rural or remote locations who are undertaking such courses. (3)
Student accommodation means the right to occupy the whole or part of the premises used to provide the accommodation, including, if it is provided as part of the right so to occupy, the supply of:
(a) cleaning and maintenance; or
(b) electricity, gas, air-conditioning or heating; or
(c) telephone, television, radio or any other similar thing. (4)
However, a supply is not GST-free under subsection (1) or (2) to the extent that it consists of the supply of * food .