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.