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
67 Section 38-35
Repeal the section, substitute:
38-35 Specialist aged care programs
A supply of a funded aged care service (within the meaning of the Aged Care Act 2024) is GST-free if subsidy for a specialist aged care program is payable under Division 5 of Part 2 of Chapter 4 of that Act to the supplier for the care.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
