GST-Free Supply (Care) Determination 2025

I, Sam Rae, Minister for Aged Care and Seniors, make this Determination under the A New Tax System (Goods and Services Tax) Act 1999.

Dated 29 October 2025  

Sam Rae

Minister for Aged Care and Seniors

Contents

1  Name

2  Commencement

3  Authority

4  Schedules

5  Definitions

6 Supply of care to targeted person

7 Supply of care to carer

Schedule 1—Care provided to targeted persons

Schedule 2—Care provided to carers

Schedule 3—Repeals

GST-Free Supply (Care) Determination 2017

1  Name

 This Determination is the GST-free Supply (Care) Determination 2025.

2  Commencement

 (1)  Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.

 (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.

3  Authority

This instrument is made under paragraph 177-10(1)(d) of the A New Tax System (Goods and Services Tax) Act 1999.

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 Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.

5  Definitions

Note: A number of expressions used in this instrument are defined in the Act, including the following:

1.      GST-free;
2.      aged care service list;
3.       supply.

In this instrument:

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) funded aged care services provided at an approved residential care home within the meaning of the Aged Care Act 2024. 

6  Supply of care to targeted person

For the purpose of paragraph 38-30(4)(b) of the Act, the supply of care of a kind mentioned in Schedule 1 to a targeted person is of a kind determined by the Aged Care Minister. 

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.

7  Supply of care to carer

For the purpose of 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 of a kind determined by the Aged Care Minister. 

Note:   Subject to the requirements of paragraph 38-30(4)(a) of the Act in the circumstances mentioned in section 7, the supply of care of a kind mentioned in Schedule 2 is GST-free.

Schedule 1—Care provided to targeted persons

Schedule 2—Care provided to carers

Schedule 3—Repeals

GST-Free Supply (Care) Determination 2017

1  The whole of the instrument

Repeal the instrument.