GST 2015/3
A New Tax System (Goods and Services Tax) Act 1999
Legislative Instrument
I, Mitch Fifield, Assistant Minister for Social Services, make the following determination.
1. Name of determination
This is the A New Tax System (Goods and Services Tax) (GST-free Supply-Residential Care-Non-government Funded Supplier) Determination 2015.
2 Commencement
This instrument is taken to have commenced on 1 July 2014.
3 Authority
This instrument is made under paragraph 177-10(1)(c) of the A New Tax System (Goods and Services Tax) Act 1999.
4 Schedules
Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.
5 Definitions
Note: A number of expressions used in this instrument are defined in the Act, including the following:
- (a)
- GST-free;
- (b)
- Quality of Care Principles;
- (c)
- supply.
In this instrument:
Act means the A New Tax System (Goods and Services Tax) Act 1999.
resident means a person mentioned in paragraph 38-25(3)(a) of the Act.
6 Kinds of services
Hotel services supplied to residents in a residential facility
(1) For paragraph 38-25(3)(b) of the Act, hotel services specified in Part 1 of Schedule 1 to the Quality of Care Principles that are supplied to a resident in a residential facility in the circumstances set out in subsection (4) are services of a kind covered by Schedule 1 to the Quality of Care Principles.
General care services supplied to residents in a residential facility
(2) For paragraph 38-25(3)(b) of the Act, care and services specified in Part 2 of Schedule 1 to the Quality of Care Principles that are supplied to a resident in a residential facility in the circumstances set out in subsection (4) are services of a kind covered by Schedule 1 to the Quality of Care Principles.
Other care services supplied to residents in a residential facility
(3) For paragraph 38-25(3)(b) of the Act, care and services specified in Part 3 of Schedule 1 to the Quality of Care Principles that are supplied to a resident in a residential facility in the circumstances set out in subsection (4) are services of a kind covered by Schedule 1 to the Quality of Care Principles.
Circumstances
(4) For subsections (1) to (3), the circumstances are that:
- (a)
- the resident has a continuing need for the services mentioned in item 2.1 or 3.8 of Schedule 1 to the Quality of Care Principles; and
- (b)
- the services are supplied, under a written agreement with the supplier, as a package made up of:
- (i)
- the services mentioned in item 2.1 or 3.8 of Schedule 1 to the Quality of Care Principles; and
- (ii)
- other services mentioned in Schedule 1 to the Quality of Care Principles that are needed by the resident; and
- (iii)
- accommodation; and
- (c)
- the charges for services and for accommodation are payable to the same entity.
Translation of references in Quality of Care Principles
(5) For the purposes of this section:
- (a)
- a reference to a care recipient in Schedule 1 to the Quality of Care Principles is to be read as a reference to a resident; and
- (b)
- a reference to a residential care service in Schedule 1 to the Quality of Care Principles is to be read as a reference to a residential facility.
Note: Subject to the requirements of paragraphs 38-25(3)(a) and (c) of the Act, the supply of any of the services mentioned in this section is GST-free.
Schedule 1 - Repeals
GST-free Supply (Residential Care - Non-Government-Funded Supplier) Determination 2000
1 The whole of the Determination
Repeal the Determination.
20 January 2015
Mitch Fifield
Assistant Minister for Social Services
Registration Number: F2015L00111
Registration Date: 4 February 2015
Related Explanatory Statements:
GST 2015/3 - Explanatory Statement