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Determinations/Social Security as made
This determination ensures that aged or disabled residents of non Commonwealth government funded residential aged care services will receive GST-free all the residential care services that are GST-free to aged or disabled residents of Commonwealth funded residential aged care services under the Aged Care Act 1997.
Administered by: Treasury
Registered 04 Feb 2015
Tabling HistoryDate
Tabled Senate09-Feb-2015
Tabled HR09-Feb-2015
Table of contents.

 

A New Tax System (Goods and Services Tax) (GST‑free Supply—Residential Care—Government Funded Supplier) Determination 2015

I, Mitch Fifield, Assistant Minister for Social Services, make the following determination.

Dated: 20 January 2015

Mitch Fifield

Assistant Minister for Social Services

 

  

  

  


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.