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Determinations/Other as made
This determination amends the GST-free Supply (National Disability Insurance Scheme Supports) Determination 2013 to make the supply of Specialist Disability Accommodation GST free for participants in the National Disability Insurance Scheme (the NDIS) from 1 July 2016. This is in addition to accommodation and tenancy assistance which is currently GST free supplies for participants of the NDIS under the determination.
Administered by: Treasury
Registered 22 Jun 2017
Tabling HistoryDate
Tabled HR08-Aug-2017
Tabled Senate08-Aug-2017
Table of contents.

 

GST—free Supply (National Disability Insurance Scheme Supports) Amendment Determination 2017

I, Christian Porter, Minister for Social Services, make the following determination.

Dated 19 June 2017

Christian Porter

Minister for Social Services

 

 

  

  


Contents

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

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

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

4............ Interpretation................................................................................................................. 1

5............ Schedules...................................................................................................................... 1

6............ Application.................................................................................................................... 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 2017.

2  Commencement

                   This instrument commences the day after it is registered.

3  Authority

                   This instrument is made under subsection 177‑10(5) of the A New Tax System (Goods and Services Tax) Act 1999 (the Act).

4  Interpretation

                   Expressions have the same meaning in this instrument as in the Act.

5  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.

6  Application

                   This instrument applies to supplies made on or after 1 July 2016 which are made on or before 30 June 2017.

Schedule 1Amendments

  

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

1  Schedule 1

Omit item 1 in the table and replace with the following:

 

Item

Supply

1

Specialist Disability Accommodation and accommodation / tenancy assistance