A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.35 Flexible care
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.35
Flexible care A supply of flexible care (within the meaning of section
49 - 3 of the Aged Care Act 1997 ) is GST - free if flexible care subsidy is
payable under Part 3.3 of that Act or Part 3.3 of the
Aged Care (Transitional Provisions) Act 1997 to the supplier for the care.