GST—free Supply (National Disability Insurance Scheme Supports) Determination 2017
I, CHRISTIAN PORTER MP, Minister for Social Services, make this Determination
under subsection 177-10(5) of the
A New Tax System (Goods and Services Tax) Act 1999
Dated 19 June 2017
The Hon Christian Porter MP
Minister for Social Services
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
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) clause 4 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 paragraph 4 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 paragraph 5 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 |