Federal Register of Legislation - Australian Government

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Determinations/Social Security as made
This determination specifies 22 kinds of supplies of supports which are GST-free where the supplier receives government funding for the supplies. This ensures that people receiving support under the National Disability Insurance Scheme receive the same GST treatment they would receive if they were in Commonwealth funded residential aged care services under the Aged Care Act 1997.
Administered by: Social Services
Made 23 Jan 2015
Registered 04 Feb 2015
Tabled HR 09 Feb 2015
Tabled Senate 09 Feb 2015
Date of repeal 05 Feb 2015
Repealed by Division 1 of Part 5A of the Legislative Instruments Act 2003
Table of contents.

 

GST‑free Supply (National Disability Insurance Scheme Supports) Amendment Determination 2015

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

Dated: 23 January 2015

Mitch Fifield

Assistant Minister for Social Services

 

  

  


Contents

1............ Name............................................................................................................................. 1

2............ Commencement............................................................................................................. 1

3............ Authority....................................................................................................................... 1

4............ Schedules...................................................................................................................... 1

Schedule 1—Amendments                                                                                                                          2

GST‑free Supply (National Disability Insurance Scheme Supports) Determination 2013      2

 


1  Name

                   This is the GST-free Supply (National Disability Insurance Scheme Supports) Amendment Determination 2015.

2  Commencement

                   This instrument is taken to have commenced on 1 July 2014.

3  Authority

                   This instrument is made under subsection 177‑10(5) 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                   Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.

Schedule 1Amendments

  

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

1  Schedule 1

Omit “Schedule 1 to the GST–free Supply (Residential Care – Government‑Funded Supplier) Determination 2000”, substitute “section 6 of the A New Tax System (Goods and Services Tax) (GST‑free Supply—Residential Care—Government Funded Supplier) Determination 2015”.