A New Tax System (Goods and Services Tax) Act 1999
A supply of * home care is GST-free if home care subsidy is payable under Part 3.2 of the Aged Care Act 1997 or Part 3.2 of the Aged Care (Transitional Provisions) Act 1997 to the supplier for the care.
A supply of care is GST-free if the supplier receives funding under the Home and Community Care Act 1985 in connection with the supply. (3)
A supply of * home care is GST-free if the supply is of services:
(a) that are provided to one or more aged or disabled people; and
(b) that are of a kind covered by item 2.1 (daily living activities assistance) of Part 2 of Schedule 1 to the * Quality of Care Principles .
A supply of care is GST-free if:
(a) the supplier receives funding from the Commonwealth, a State or a Territory in connection with the supply; and
(b) the supply of the care is of a kind determined in writing by the * Aged Care Minister to be similar to a supply that is GST-free because of subsection (2) .
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