A New Tax System (Goods and Services Tax) Regulations 2019

Chapter 3 - The exemptions  

Part 3-1 - Supplies that are not taxable supplies  

Division 38 - GST-free supplies  

Subdivision 38-B - Health  

SECTION 38-25.01   Residential care etc.  

38-25.01(1)    
For the purposes of paragraphs 38-25(1)(a) , 38-25(2)(b) and 38-25(3)(b) of the Act, a service covered by a provision of Division 8 of the aged care service list is specified to the extent that the supplier of the service does not charge the person to whom the service is supplied a higher everyday living fee (within the meaning of section 284 of the Aged Care Act 2024 ) for the service.

38-25.01(2)    
For the purposes of paragraph 38-25(3)(c) of the Act, the following provisions of the aged care service list are specified:

(a)    item 2 in the table in section 8-150 ;

(b)    item 3 in the table in section 8-150 ;

(c)    paragraphs (a), (b) and (c) of column 2 of item 5 in the table in section 8-150 ;

(d)    paragraph (a) of column 2 of item 6 in the table in section 8-150 ;

(e)    item 4 in the table in section 8-155 .