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

Chapter 3 - The exemptions  

Part 3-1 - Supplies that are not taxable supplies  

Division 38 - GST-free supplies  

Subdivision 38-B - Health  

38-25   Residential care etc.  

(1)  
A supply of services is GST-free if:


(a) it is a supply of services covered by Schedule 1 to the * Quality of Care Principles ; and


(b) it is provided through a residential care service (within the meaning of the Aged Care Act 1997 ); and


(c) the supplier is an approved provider (within the meaning of that Act).

(2)  
A supply of services is GST-free if:


(a) the services are provided to one or more aged or disabled people; and


(b) the * Aged Care Minister has determined in writing that the services are of a kind covered by Schedule 1 to the * Quality of Care Principles ; and


(c) the supplier receives funding from the Commonwealth, a State or a Territory in connection with the supply.

(3)  
A supply of services is GST-free if:


(a) the services are provided to one or more aged or disabled people in a residential setting; and


(b) the * Aged Care Minister has determined in writing that the services are of a kind covered by Schedule 1 to the * Quality of Care Principles ; and


(c) the services include, and are only provided to people who require, the services ( care services ) set out in:


(i) item 2.1 (daily living activities assistance) of Part 2 of that Schedule; or

(ii) item 3.8 (nursing services) of Part 3 of that Schedule.

(3A)  


Services provided to a resident of a * retirement village are taken, for the purposes of paragraph (3)(a), to be provided in a residential setting if, and only if:


(a) he or she is a resident of a * serviced apartment in the retirement village; and


(b) there is in force a written agreement under which the operator of the retirement village provides daily meals and heavy laundry services to all of the residents of the apartment.

(3B)  


However, services provided to a resident of a * serviced apartment in a * retirement village are not taken, for the purposes of paragraph (3)(a), to be provided in a residential setting if:


(a) the * Aged Care Minister has determined in writing:


(i) the levels of care services that residents of serviced apartments in retirement villages must require in order for subsection (3) to apply; and

(ii) the way in which the levels of care services required by residents are to be assessed; and


(b) the * Aged Care Secretary has not, in accordance with the determination, assessed the person to whom the services are provided as requiring the levels of care services so determined.

(3C)  


A determination made for the purposes of paragraph (3B)(a) may be restricted to a specified class of residents of * serviced apartments in * retirement villages .

(4)  
A supply of accommodation is GST-free if it is made to a person in the course of making a supply to that person that is GST-free under subsection (1) , (2) or (3) .

(4A)  


A supply is GST-free if:


(a) it is made to a person who is a person of a kind referred to in paragraph (3)(c); and


(b) it is:


(i) a supply, by way of lease, hire or licence, of * residential premises consisting of a * serviced apartment in a * retirement village ; or

(ii) a sale of * real property that is residential premises consisting of a serviced apartment in a retirement village; or

(iii) a supply of an excluded security (within the meaning of the Corporations Act 2001 ) in respect of which the right to participate in a retirement village scheme (within the meaning of that Act) entitles the person to use or occupy a serviced apartment in a retirement village; and


(c) in a case where:


(i) a determination made for the purposes of paragraph (3B)(a) is in force; and

(ii) the determination is not restricted under subsection (3C) in such a way that the determination excludes the person;
the * Aged Care Secretary has, in accordance with the determination, assessed the person as requiring the levels of care services determined in the determination; and


(d) it is made in connection with one or more supplies, or proposed supplies, to the person that are or will be GST-free under subsection (3).

(5)  
However, a supply of services that is covered by an extra services fee within the meaning of Division 35 of the Aged Care Act 1997 is only GST-free under this section to the extent that the services are covered by Schedule 1 to the * Quality of Care Principles .


 

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