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Determinations/Other as made
This determination specifies which kinds of supplies to a participant of the National Disability Insurance Scheme (the NDIS) are GST free where the supply meets the other conditions in section 38-38 of the A New Tax System (Goods and Services Tax) Act 1999.
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) 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 1Supplies 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 2Supplies 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