GST—free Supply (National Disability Insurance Scheme Supports) Determination 2013
made under subsection 177-10(5) of the
A New Tax System (Goods and Services Tax) Act 1999
Compilation No. 3
Compilation date: 23 June 2017
Includes amendments up to: GST‑free Supply (National Disability Insurance Scheme Supports) Amendment Determination 2017 (F2017L00722)
Prepared by the Department of Social Services
About this compilation
This compilation
This is a compilation of the GST—free Supply (National Disability Insurance Scheme Supports) Determination 2013 that shows the text of the law as amended and in force on 1 July 2016 (the compilation date).
The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.
Uncommenced amendments
The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on ComLaw (www.comlaw.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on ComLaw for the compiled law.
Application, saving and transitional provisions for provisions and amendments
If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.
Modifications
If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on ComLaw for the compiled law.
Self-repealing provisions
If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.
Contents
1............ Name of Determination................................................................................................. 1
3............ Interpretation................................................................................................................. 1
4............ Supplies that are GST-free............................................................................................ 1
5............ Application.................................................................................................................... 1
Schedule 1—Supplies of supports that may be GST-free 2
Endnotes 3
Endnote 1—About the endnotes 3
Endnote 2—Abbreviation key 4
Endnote 3—Legislation history 5
Endnote 4—Amendment history 6
1 Name of Determination
This Determination is the GST-free Supply (National Disability Insurance Scheme Supports) Determination 2013.
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 2017.
Schedule 1—Supplies of supports that may be GST-free
| Item | Supply |
| 1 | Specialist Disability Accommodation and accommodation/tenancy assistance** |
| 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;
· section 6 of the A New Tax System (Goods and Services Tax) (GST‑free Supply—Residential Care—Government Funded Supplier) Determination 2015; or
· Clause 4 of the GST-free Supply (Health Services) Determination 2000.
** This item is covered by the GST – free Supply (National Disability Insurance Scheme Supports) Amendment Determination 2017 which applies to supplies made on or after 1 July 2016 which are made on or before 30 June 2017.
Endnotes
Endnote 1—About the endnotes
The endnotes provide information about this compilation and the compiled law.
The following endnotes are included in every compilation:
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
Endnotes about misdescribed amendments and other matters are included in a compilation only as necessary.
Abbreviation key—Endnote 2
The abbreviation key sets out abbreviations that may be used in the endnotes.
Legislation history and amendment history—Endnotes 3 and 4
Amending laws are annotated in the legislation history and amendment history.
The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.
The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.
Misdescribed amendments
A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation “(md)” added to the details of the amendment included in the amendment history.
If a misdescribed amendment cannot be given effect as intended, the amendment is set out in the endnotes.
Endnote 2—Abbreviation key
| A = Act | orig = original |
| ad = added or inserted | par = paragraph(s)/subparagraph(s) |
| am = amended | /sub‑subparagraph(s) |
| amdt = amendment | pres = present |
| c = clause(s) | prev = previous |
| C[x] = Compilation No. x | (prev…) = previously |
| Ch = Chapter(s) | Pt = Part(s) |
| def = definition(s) | r = regulation(s)/rule(s) |
| Dict = Dictionary | Reg = Regulation/Regulations |
| disallowed = disallowed by Parliament | reloc = relocated |
| Div = Division(s) | renum = renumbered |
| exp = expires/expired or ceases/ceased to have | rep = repealed |
| effect | rs = repealed and substituted |
| F = Federal Register of Legislative Instruments | s = section(s)/subsection(s) |
| gaz = gazette | Sch = Schedule(s) |
| LI = Legislative Instrument | Sdiv = Subdivision(s) |
| LIA = Legislative Instruments Act 2003 | SLI = Select Legislative Instrument |
| (md) = misdescribed amendment | SR = Statutory Rules |
| mod = modified/modification | Sub‑Ch = Sub‑Chapter(s) |
| No. = Number(s) | SubPt = Subpart(s) |
| o = order(s) | underlining = whole or part not |
| Ord = Ordinance | commenced or to be commenced |
Endnote 3—Legislation history
| Name | Registration | Commencement | Application, saving and transitional provisions |
| GST‑free supply (National Disability Insurance Scheme Supports) Determination 2013 | 5 July 2013 (F2013L01325) | 6 July 2013 (s 2) | |
| GST-free Supply (National Disability Insurance Scheme Supports) Amendment Determination 2015 | 4 Feb 2015 (F2015L00112) | 1 July 2014 (s 2) | |
| GST-free Supply (National Disability Insurance Scheme Supports) Amendment Determination 2016 (No.1) | 2 May 2016 (F2016L00618) | 3 May 2016 | |
| GST-free Supply (National Disability Insurance Scheme Supports) Amendment Determination 2017 | 22 June 2017 (F2017L00722) | 23 June 2017 | 1 July 2016 |
Endnote 4—Amendment history
| Provision affected | How affected |
| s 2………………………… | rep LIA s 48D |
| | |
| s 5………………………… Schedule 1 Schedule 1………………... | am F2016L00618 am F2015L00112 |
| Schedule 1 Schedule 1 | am F2017L00722 |