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 of a * medical service is GST-free . (2)
However, a supply of a * medical service is not GST-free under subsection (1) if:
(a) it is a supply of a * professional service rendered in circumstances covered by a prescribed provision of regulations made under the Health Insurance Act 1973 ; or
(b) it is rendered for cosmetic reasons and is not a * professional service for which medicare benefit is payable under Part II of the Health Insurance Act 1973 .
A supply of goods is GST-free if:
(a) it is made to an individual in the course of supplying to him or her a * medical service the supply of which is GST-free; and
(b) it is made at the premises at which the medical service is supplied.