Contents
1............ Name............................................................................................................................. 1
2............ Commencement............................................................................................................. 1
3............ Authority....................................................................................................................... 1
4............ Schedules...................................................................................................................... 1
5............ Definitions..................................................................................................................... 1
6............ Kinds of services........................................................................................................... 1
Schedule 1—Repeals 3
GST‑free Supply (Residential Care — Government‑Funded Supplier) Determination 2000 3
1 Name
This is the A New Tax System (Goods and Services Tax) (GST-free Supply—Residential Care—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)(b) 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Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.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(2)(a) of the Act.
6 Kinds of services
Hotel services supplied to residents in a residential facility
(1) For paragraph 38‑25(2)(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 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(2)(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 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(2)(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 are services of a kind covered by Schedule 1 to the Quality of Care Principles.
Translation of references in Quality of Care Principles
(4) 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(2)(a) and (c) of the Act, the supply of any of the services mentioned in this section is GST‑free.