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Determinations/Other as made
This determination specifies which kinds of supplies to a participant of the National Disability Insurance Scheme are GST free if the supply meets the other conditions in section 38-38 of the GST Act.
Administered by: Treasury
Registered 05 Jul 2013
Tabling HistoryDate
Tabled Senate12-Nov-2013
Tabled HR12-Nov-2013

Commonwealth Coat of Arms

GST-free Supply (National Disability Insurance Scheme Supports) Determination 2013

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

I, JENNY MACKLIN, Minister for Families, Community Services and Indigenous Affairs and Minister for Disability Reform, acting under subsection 177-10(5) of the A New Tax System (Goods and Services Tax) Act 1999 (the Act), make this Determination.

Dated 3 July 2013

 

 

Jenny Macklin

Minister for Families, Community Services and Indigenous Affairs and
Minister for Disability Reform

 

1  Name of Determination

 

This Determination is the GST-free Supply (National Disability Insurance Scheme Supports) Determination 2013.

 

2  Commencement

 

This Determination commences on the day after it is registered.

 

3  Interpretation

 

Expressions have the same meaning in this Determination as in the Act.

 

4  Supplies that are GST-free

 

For the purposes of paragraph 38-38(d) of the Act, a supply of a kind described in Schedule 1 is GST-free if the supply also meets the other requirements of section 38-38 of the Act.

 

 

5  Application

 

This Determination applies to supplies made on or after 1 July 2013 which are made on or before 30 June 2016.


Schedule 1 – Supplies of supports that may be GST-free

 

 

 

Item

Supply                                                                                                               

1

Accommodation / tenancy assistance, excluding assistance with rental costs

2

Assistance in coordinating or managing life stages, transitions and supports

3

Assistance to access and maintain employment

4

Assistance to integrate into school or other educational program

5

Assistance with daily personal activities*

6

Assistance with daily life tasks in a group program or shared living arrangement

7

Assistance with travel / transport arrangements, excluding taxi fares

8

Assistive equipment for general tasks and demands *

9

Assistive equipment for leisure *

10

Assistive equipment for recreation

11

Assistive technology specialist assessment, set up and training *

12

Behavioural support  *

13

Development of daily living and life skills *

14

Early intervention supports for early childhood

15

Home modification design and construction *

16

Household tasks

17

Interpreting and translation

18

Management of funding for supports in a participant's plan

19

Participation in community, social and civic activities *

20

Specialised assessment of skills, abilities and needs *

21

Therapeutic supports *

22

Training for independence in travel and transport

 

 

 

* If it is a supply of a kind listed in:

·                      Schedule 1 to the GST-free Supply (Care) Determination 2000;

 

·                      Schedule 1 to the GST–free Supply (Residential Care – Government‑Funded Supplier) Determination 2000; or

 

·                      Clause 4 of the GST-free Supply (Health Services) Determination 2000.