Aged Care and Other Legislation Amendment Act 2025 (45 of 2025)
Schedule 3 Amendments of other Acts
A New Tax System (Goods and Services Tax) Act 1999
62 Subsection 38-25(5)
Omit all the words after "is covered by", substitute:
an extra service fee (within the meaning of the Aged Care Rules 2025) is only GST-free under this section to the extent that the services were:
(a) supplied before 31 October 2026; and
(b) covered by Schedule 1 to the Quality of Care Principles 2014 (as in force before the commencement of the Aged Care Act 2024) when the extra service agreement concerned was entered into.
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