GST—free Supply (National Disability Insurance Scheme Supports) Determination 2017
made under subsection 177-10(5) of the
A New Tax System (Goods and Services Tax) Act 1999
Compilation No. 1
Compilation date: 1 July 2017
Includes amendments up to: Section 3 of the GST—free Supply (National Disability Insurance Scheme Supports) Amendment Determination 2017 (No. 2) (F2017L01127)
About this compilation
This compilation
This is a compilation of the GST—Free Supply (National Disability Insurance Scheme Supports) Determination 2017 that shows the text of the law as amended and in force on 01/07/2017 (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 the Legislation Register (www.legislation.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 the Legislation Register 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 the Legislation Register 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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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
2 Interpretation............................................................................................................................ 1
3 Supplies that are GST-free....................................................................................................... 1
4 Supplies that are GST-free if they are listed in other Determinations....................................... 1
5 Application............................................................................................................................... 1
Schedule 1—Supplies of supports that are GST-free* 2
Schedule 2—Supplies of supports that are GST-free if they are listed in other determinations* 3
Endnotes 4
Endnote 1—About the endnotes 4
Endnote 2—Abbreviation key 5
Endnote 3—Legislation history 6
Endnote 4—Amendment history 7
1 Name of Determination
This Determination is the GST-free Supply (National Disability Insurance Scheme Supports) Determination 2017.
2 Interpretation
In this Determination, a reference to the Act is to be taken as a reference to the A New Tax System (Goods and Services Tax) Act 1999.
Other expressions have the same meaning in this Determination as in the Act.
3 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.
4 Supplies that are GST-free if they are listed in other Determinations
For the purposes of paragraph 38-38(d) of the Act, a supply of a kind described in Schedule 2 is GST-free if:
(a) the supply also meets the other requirements of section 38-38 of the Act; and
(b) the supply is of a kind listed in any of the following:
(i) Schedule 1 to the GST-free Supply (Care) Determination 2017;
(ii) clause 6 of the A New Tax System (Goods and Services Tax) (GST free Supply—Residential Care—Government Funded Supplier) Determination 2015;
(iii) sections 6 or 7 of the GST-free Supply (Health Services) Determination 2017; or
(iv) such later replacement determination from time to time that has been made under sections 38-15, 38-25 and 38-30 of the GST Act.
5 Application
This Determination applies to supplies made on or after 1 July 2017 which are made on or before 30 June 2021.
Schedule 1—Supplies of supports that are GST-free*
*subject to meeting the requirements set out in section 3 of this Determination
| Item | Supply |
| 1 | Specialist Disability Accommodation and accommodation / tenancy assistance |
| 2 | Assistance in coordinating or managing life stages, transitions and supports, including daily tasks in a group or shared living arrangement |
| 3 | Household tasks |
| 4 | Assistance with and training in travel / transport arrangements, excluding taxi fares |
| 5 | Interpreting and translation |
| 6 | Assistance to access and maintain education and employment |
| 7 | Assistive equipment for recreation |
| 8 | Early intervention supports for early childhood |
| 9 | Management of funding for supports in a participant’s plan |
Schedule 2—Supplies of supports that are GST-free if they are listed in other determinations*
*subject to meeting the requirements set out in section 4 of this Determination
| Item | Supply |
| 1 | Assistance with daily personal activities |
| 2 | Specialised assessment and development of daily living and life skills, including community participation |
| 3 | Assistive equipment for general tasks and leisure, including assistive technology specialist assessment, set up and training |
| 4 | Behavioural support and therapeutic supports |
| 5 | Home modifications |
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
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 abbreviation “(md not incorp)” is added to the details of the amendment included in the amendment history.
Endnote 2—Abbreviation key
| | o = order(s) |
| ad = added or inserted | Ord = Ordinance |
| am = amended | orig = original |
| amdt = amendment | par = paragraph(s)/subparagraph(s) |
| c = clause(s) | /sub‑subparagraph(s) |
| C[x] = Compilation No. x | pres = present |
| Ch = Chapter(s) | prev = previous |
| def = definition(s) | (prev…) = previously |
| Dict = Dictionary | Pt = Part(s) |
| disallowed = disallowed by Parliament | r = regulation(s)/rule(s) |
| Div = Division(s) | |
| exp = expires/expired or ceases/ceased to have | reloc = relocated |
| effect | renum = renumbered |
| F = Federal Register of Legislation | rep = repealed |
| gaz = gazette | rs = repealed and substituted |
| LA = Legislation Act 2003 | s = section(s)/subsection(s) |
| LIA = Legislative Instruments Act 2003 | Sch = Schedule(s) |
| (md) = misdescribed amendment can be given | Sdiv = Subdivision(s) |
| effect | SLI = Select Legislative Instrument |
| (md not incorp) = misdescribed amendment | SR = Statutory Rules |
| cannot be given effect | Sub‑Ch = Sub‑Chapter(s) |
| mod = modified/modification | SubPt = Subpart(s) |
| No. = Number(s) | underlining = whole or part not |
| | commenced or to be commenced |
Endnote 3—Legislation history
| Name | Registration | Commencement | Application, saving and transitional provisions |
| GST—free Supply (National Disability Insurance Scheme Supply) Determination 2017 | 22 June 2017 (F2017L00734) | | s 5 |
| GST—free Supply (National Disability Insurance Scheme Supply) Amendment Determination 2017 (No. 2) | 4 September 2017 (F2017L01127) | s 3: 1 July 2017 (s 2(1)) s 4: 5 September 2017 (s 2(2)) | |
Endnote 4—Amendment history
| Provision affected | How affected |
| s 4 | am F2017L01127 (s 4 not incorp) |
| Schedule 1 | am F2017L01127 |
| Schedule 2 | am F2017L01127 |