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GST-free Supply (Health Services) Determination 2017

Authoritative Version
Determinations/Taxation as made
This determination ensures that a range of ancillary services, such as accommodation and meals, provided in the context of the delivery of certain residential psychiatric hostel care, and residential substance abuse programs for Aboriginal and Torres Strait Islander populations, remains free from GST.
Administered by: Treasury
Registered 31 Mar 2017
Tabling HistoryDate
Tabled HR09-May-2017
Tabled Senate09-May-2017
Table of contents.

 

 

GST-free Supply (Health Services) Determination 2017



 

I, Greg Hunt, Minister for Health, make this Determination under paragraph 177‑10(4)(a) of the A New Tax System (Goods and Services Tax) Act 1999.

Dated           27 March    2017

 

 

GREG HUNT

Minister for Health

 

 

 

 

 

 

 

 

                                                            

 



 

1.            Name of Determination

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

 

2.            Commencement

This Determination commences on 1 April 2017.

 

3.            Authority

This Determination is made under paragraph 177-10(4)(a) of the A New Tax System (Goods and Services Tax) Act 1999.

 

4.            Schedule

Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.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

In this Determination:

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

psychiatric hostel means premises licensed as a private psychiatric hostel under the Private Hospitals and Health Services Act 1927 (WA). 

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

·                     GST-free

·                     supply

 

6.            GST-free supply of a health service - resident under treatment at a psychiatric hostel

(1)  For paragraph 38-15(c) of the Act, a supply of a health service of any of the following kinds, to a resident under treatment at a psychiatric hostel, is determined:

 

(a)        accommodation;

(b)       meals and refreshments;

(c)        laundry;

(d)       24 hour supervision (including supervision and assistance with   medications);

(e)        assistance with daily living activities. 

 

Note:          Examples of assistance with daily living activities include, but are not limited to, bathing, showering, personal hygiene, grooming, dressing, undressing and communication.

 

(2)  In subsection (1), resident has the same meaning as in section 26P of the Private Hospitals and Health Services Act 1927 (WA).

 

Note:          Subject to the requirements of paragraphs 38-15 (a) and (b) of the Act, the supply of any of the health services mentioned in section 6 is GST-free

 

7.            GST-free supply of a health service - prevention and control of substance abuse by Aboriginal and Torres Strait Islander people

(1)  For paragraph 38-15(c) of the Act, a supply of a health service of a kind specified in subsection (2), is determined, where the service is supplied:

 

(a)        in an institutional full-time residential setting; and

(b)       for the primary purpose of the prevention and control of substance abuse by

Aboriginal and Torres Strait Islander people.

 

(2) The kinds of health service are:

 

(a)        accommodation;

(b)       meals and refreshments for residents;

(c)        laundry for residents;

(d)       supervision (including supervision and assistance with medications). 

 

Note:          Subject to the requirements of paragraphs 38-15 (a) and (b) of the Act, the supply of any of the health services mentioned in section 7 is GST-free.


Schedule 1—Repeals

  

GST-free Supply (Health Services) Determination 2000

1.            The whole of the instrument

       Repeal the instrument.