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Edited version of your written advice

Authorisation Number: 1012664618122

Ruling

Subject: GST and services provided in relation to National Disability Insurance Scheme

Question

Are you making GST - free supplies under section 38-38 of the GST Act in relation to the delivery of services provided to the participants under the National Disability Insurance Scheme (NDIS)?

Answer

Yes.

Relevant facts and circumstances

Relevant legislative provisions

A New Tax System (Goods and Services Tax) Act 1999 - subdivision 38-B

National Disability Insurance Scheme Act 2013

Reasons for decision

Supplies of various disability supports are GST-free under provisions in Subdivision 38-B of the GST Act where the suppier of such services receives government funding for the supplies and other requirements are satisfied.

Amendments to the GST Act have been made to ensure that certain supplies to a participant are also GST-free where the supply is of a kind determined by the Disability Services Minister and the supply meets the other requirements of section 38-38 of the GST Act.

From 1 July 2013, the following conditions must be met for a supply to a participant to be GST-free under section 38-38 of the GST Act. The supply must be:

The GST-free Supply (National Disability Insurance Scheme Supports) Determination 2013 ("the Determination") lists 22 kinds of supplies which are GST-free where the supply meets the other conditions in section 38-38 of the GST Act. The services which you are registered to provide are listed in Schedule 1 to the Determination.

The service of 'assistance in coordinating or managing life stages, transitions and supports' is listed at item 2 and 'management of funding for supports in a participant's plan' is listed at item 18 of the Schedule 1 to the Determination.

You confirmed to us that each participant has a plan determined by the NDIA and has a written agreement with the participant that the service to be provided is one of the reasonable and necessary supports specified in Participant's plan. The plan has been developed by a planner and approved by NDIA and is currently in effect.

Therefore, based on the facts provided, we consider that you are making GST-free supplies under section 38-38 of the GST Act in relation to the delivery of services provided to the participants under the NDIS as the supply satisfies all of the requirements of section 38-38 of the GST Act.


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