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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.25 Residential care etc.

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.25

Residential care etc.

  (1)   A supply of services is GST - free if:

  (a)   it is a supply of services covered by Schedule   1 to the * Quality of Care Principles; and

  (b)   it is provided through a residential care service (within the meaning of the Aged Care Act 1997 ); and

  (c)   the supplier is an approved provider (within the meaning of that Act).

  (2)   A supply of services is GST - free if:

  (a)   the services are provided to one or more aged or disabled people; and

  (b)   the * Aged Care Minister has determined in writing that the services are of a kind covered by Schedule   1 to the * Quality of Care Principles; and

  (c)   the supplier receives funding from the Commonwealth , a State or a Territory in connection with the supply.

  (3)   A supply of services is GST - free if:

  (a)   the services are provided to one or more aged or disabled people in a residential setting; and

  (b)   the * Aged Care Minister has determined in writing that the services are of a kind covered by Schedule   1 to the * Quality of Care Principles; and

  (c)   the services include, and are only provided to people who require, the services ( care services ) set out in:

  (i)   item   2.1 (daily living activities assistance) of Part   2 of that Schedule; or

  (ii)   item   3.8 (nursing services) of Part   3 of that Schedule.

  (3A)   Services provided to a resident of a * retirement village are taken, for the purposes of paragraph   (3)(a), to be provided in a residential setting if, and only if:

  (a)   he or she is a resident of a * serviced apartment in the retirement village; and

  (b)   there is in force a written agreement under which the operator of the retirement village provides daily meals and heavy laundry services to all of the residents of the apartment.

  (3B)   However, services provided to a resident of a * serviced apartment in a * retirement village are not taken, for the purposes of paragraph   (3)(a), to be provided in a residential setting if:

  (a)   the * Aged Care Minister has determined in writing:

  (i)   the levels of care services that residents of serviced apartments in retirement villages must require in order for subsection   (3) to apply; and

  (ii)   the way in which the levels of care services required by residents are to be assessed; and

  (b)   the * Aged Care Secretary has not, in accordance with the determination, assessed the person to whom the services are provided as requiring the levels of care services so determined.

  (3C)   A determination made for the purposes of paragraph   (3B)(a) may be restricted to a specified class of residents of * serviced apartments in * retirement villages.

  (4)   A supply of accommodation is GST - free if it is made to a person in the course of making a supply to that person that is GST - free under subsection   (1), (2) or (3).

  (4A)   A supply is GST - free if:

  (a)   it is made to a person who is a person of a kind referred to in paragraph   (3)(c); and

  (b)   it is:

  (i)   a supply, by way of lease, hire or licence, of * residential premises consisting of a * serviced apartment in a * retirement village; or

  (ii)   a sale of * real property that is residential premises consisting of a serviced apartment in a retirement village; or

  (iii)   a supply of an excluded security (within the meaning of the Corporations Act 2001 ) in respect of which the right to participate in a retirement village scheme (within the meaning of that Act) entitles the person to use or occupy a serviced apartment in a retirement village; and

  (c)   in a case where:

  (i)   a determination made for the purposes of paragraph   (3B)(a) is in force; and

  (ii)   the determination is not restricted under subsection   (3C) in such a way that the determination excludes the person;

    the * Aged Care Secretary has, in accordance with the determination, assessed the person as requiring the levels of care services determined in the determination; and

  (d)   it is made in connection with one or more supplies, or proposed supplies, to the person that are or will be GST - free under subsection   (3).

  (5)   However, a supply of services that is covered by an extra services fee within the meaning of Division   35 of the Aged Care Act 1997 is only GST - free under this section to the extent that the services are covered by Schedule   1 to the * Quality of Care Principles.

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