LI 2025/25

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A New Tax System (Goods and Services Tax) Act 1999

Legislative Instrument

I, Sam Rae, Minister for Aged Care and Seniors, make this Determination under the A New Tax System (Goods and Services Tax) Act 1999.

1 Name

This instrument is the A New Tax System (Goods and Services Tax) (GST-free Supply – Residential Care – Non-government Funded Supplier) Determination 2025.

2 Commencement

(1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.

(2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.

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Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.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)

aged care service list;

(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

(1) For the purposes of paragraph 38-25(3)(b) of the Act, a service specified in Division 8 of the aged care service list that is supplied to a resident in a residential facility, in the circumstances mentioned in subsection (3), is a service of a kind covered by a provision of the aged care service list specified in regulations made for the purposes of that paragraph.

(2) However, for the purposes of paragraph 38-25(3)(b) of the Act, to the extent a higher everyday living fee (within the meaning of section 284 of the Aged Care Act 2024) is charged for a service, it is not a service of a kind covered by a provision of the aged care service list.

Circumstances

(3) For subsection (1), the circumstances are that:

(a)

the resident has a continuing need for the services mentioned in:

(i)

items 2(a), 2(b), 2(c), 2(d), 3, 5(a), 5(b), 5(c), or 6(a) under section 8-150 of the aged care service list; or

(ii)

item 4 under section 8-155 of the aged care service list; and

(b)

 the services are supplied, under a written agreement with the supplier, as a package made up of:

(i)

 the services mentioned in:

(A)

items 2(a), 2(b), 2(c), 2(d), 3, 5(a), 5(b), 5(c), or 6(a) under section 8-150 of the aged care service list; or

(B)

item 4 under section 8-155 of the aged care service list; and

(ii)

 other services mentioned in Division 8 of the aged care service list 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 the Aged Care Rules 2025

(4) For the purposes of this section:

(a)

a reference to an individual in Division 8 of the aged care service list is to be read as a reference to a resident; and

(b)

a reference to a residential care home in Division 8 of the aged care service list 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

A New Tax System (Goods and Services Tax) (GST-free Supply—Residential Care—Non-government Funded Supplier) Determination 2015

1 The whole of the instrument

Repeal the instrument.

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29 October 2025

Sam Rae
Minister for Aged Care and Seniors

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Registration Number: F2025L01323

Registration Date: 30 October 2025

Related Explanatory Statements:

LI 2025/25 - Explanatory statement

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