Federal Register of Legislation - Australian Government

Primary content

GST-free Supply (Care) Determination 2017

Authoritative Version
Determinations/Other as made
This determination covers two Aged Care programs including the Commonwealth Home Support Programme (CHSP) and Home and Community Care (HACC) Programme. It operates to make supply under these programs GST free. It also applies to state and territory administered programs, and was developed in consultation with the states and territories to ensure supply under their home care programs was GST free.
Administered by: Treasury
Registered 31 Mar 2017
Tabling HistoryDate
Tabled HR09-May-2017
Tabled Senate09-May-2017

I, KEN WYATT, Minister for Aged Care, make this Determination under paragraph 177-10 (1) (d) of the A New Tax System (Goods and Services Tax) Act 1999.

Dated      28 March 2017       

 

KEN WYATT

Minister for Aged Care

 


Contents

                                                                                                                                    Page

                         

1       Name of Determination                                                                                                        3

2       Commencement                                                                                                                      3

3       Definitions                                                                                                                                   3

4       Supply of care to targeted person                                                                                     3

5       Supply of care to carer                                                                                                           3

Schedule 1                             Care provided to targeted persons                                                             4

Schedule 2                             Care provided to carers                                                                                   5

 

____________________


1              Name of Determination

                This Determination is the GST-free Supply (Care) Determination 2017.

2              Commencement

                This Determination commences on 1 April 2017. 

3              Definitions

                In this Determination:

Act means the A New Tax System (Goods and Services Tax) Act 1999.

care means services to enable a targeted person to continue to live at home.

carer means a person who provides care to a targeted person.

respite care means care provided as an alternative care arrangement with the primary purpose of giving a carer or targeted person a short-term break from the usual care arrangement.

targeted person means a frail, older person or a younger person who:

                (a)    has a moderate, severe or profound disability (including addiction to a drug); and

               (b)    lives at home; and

                (c)    would, in the absence of services of the kind mentioned in Schedule 1, be at risk of prematurely or inappropriately needing:

                          (i)    long term care in a hospital or other institution; or

                         (ii)    residential care within the meaning of the Aged Care Act 1997.

Note   The following expressions used in this Determination are defined in the Act:

·         GST-free

·         supply.

4              Supply of care to targeted person

                For paragraph 38-30 (4) (b) of the Act, the supply of care of a kind mentioned in Schedule 1 to a targeted person is similar to a supply that is GST-free because of subsection 38-30 (2) of the Act.

Note   Subject to the requirements of paragraph 38-30 (4) (a) of the Act, the supply of care of a kind mentioned in Schedule 1 is GST-free.

5              Supply of care to carer

                For paragraph 38-30 (4) (b) of the Act, the supply of care of a kind mentioned in Schedule 2 to a carer that substantially enables the carer to give care to a targeted person is similar to a supply that is GST-free because of subsection 38-30 (2) of the Act.

Note   Subject to the requirements of paragraph 38-30 (4) (a) of the Act in the circumstances mentioned in section 5, the supply of care of a kind mentioned in Schedule 2 is GST-free.

Schedule 1        Care provided to targeted persons

(section 4)

Item

Service

1

Home help

2

Personal care

3

Home maintenance

4

Home modification

5

Provision of food

6

Provision and delivery of meals at home or at a day care or similar centre

7

Respite care

8

Transport to and from day care or similar centres and for shopping trips, social outings and for health-related purposes

9

Community paramedical services

10

Community nursing

11

Assessment of the person’s care needs

12

Referral to other community care services

13

Training in the use of aids and appliances and in how to get the most out of the other services mentioned in this Schedule

14

Individual care planning or case management

15

Provision of basic equipment for social support

16

Day care

17

Linen services

18

Counselling

19

Community advocacy for a purpose mentioned in section 81-1 of the Aged Care Act 1997

20

Medication management

21

Provision and monitoring of personal alert systems

22

Provision of therapeutic supplies and services under the program known as the Psychogeriatric Unit Program administered by the Commonwealth

23

Continence management

 

 

 

 

Schedule 2        Care provided to carers

(section 5)

 

Item

Service

1

Home help

2

Personal care

3

Home maintenance

4

Home modification

5

Provision of food

6

Provision and delivery of meals at home or at a day care or similar centre

7

Respite care

8

Transport to and from day care or similar centres and for shopping trips, social outings and health-related purposes

9

Training in the provision of services mentioned in Schedule 1

10

Provision of basic equipment for social support

11

Linen services

12

Counselling

13

Carer support

14

Community advocacy for a purpose mentioned in section 81-1 of the Aged Care Act 1997

15

Provision and monitoring of personal alert systems

16

Assessment of the carer’s care needs

17

Referral to other community care services