Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.30

             (1)  A supply of * community care is GST-free if community care subsidy is payable under Part 3-2 of the Aged Care Act 1997 to the supplier for the care.

             (2)  A supply of care is GST-free if the supplier receives funding under the Home and Community Care Act 1985 in connection with the supply.

             (3)  A supply of * community care is GST-free if the supply is of services:

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

                     (b)  that are of a kind covered by item 2.1 (daily living activities assistance) of Part 2 of Schedule 1 to the * Quality of Care Principles.

             (4)  A supply of care is GST-free if:

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

                     (b)  the supply of the care is of a kind determined in writing by the * Aged Care Minister to be similar to a supply that is GST-free because of subsection (2).