GST-free Supply (Care) Determination 2025 
Reference: LI 2025/27
Document type: Legislative Instrument
Enabling act: A New Tax System (Goods and Services Tax) Act 1999
Date of issue: 29 October 2025
Signatory: Sam Rae Minister for Aged Care and Seniors
Registration number: F2025L01325
Registration date: 30 October 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.

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. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument At the same time as the Aged Care Act 2024 Commences. 1 November 2025 Note: This table relates only to the provisions of this instrument as originally made.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. Note: This table relates only to the provisions of this instrument as originally made.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 | 4 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.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: (a) GST-free; (b) aged care service list; (c) supply. (a) GST-free; (b) aged care service list; (c) 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 . (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 . (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. Item Service 1 Home help 2 Personal care 3 Home maintenance 4 Home modification 5 Provision of food 6 Provision and delivery of meals at home or at a day care or similar centre 7 Respite care 8 Transport to and from day care or similar centres and for shopping trips, social outings and for health-related purposes 9 Community paramedical services 10 Community nursing 11 Assessment of the person's care needs 12 Referral to other community care services 13 Training in the use of aids and appliances and in how to get the most out of the other services mentioned in this Schedule 14 Individual care planning or case management 15 Provision of basic equipment for social support 16 Day care 17 Linen services 18 Counselling 19 Community advocacy for a purpose mentioned in paragraphs 265(2)(b), (d) or (e) of the Aged Care Act 2024 20 Medication management 21 Provision and monitoring of personal alert systems 22 Continence management Item Service 1 Home help 2 Personal care 3 Home maintenance 4 Home modification 5 Provision of food 6 Provision and delivery of meals at home or at a day care or similar centre 7 Respite care 8 Transport to and from day care or similar centres and for shopping trips, social outings and health-related purposes 9 Training in the provision of services mentioned in Schedule 1 10 Provision of basic equipment for social support 11 Linen services 12 Counselling 13 Carer support 14 Community advocacy for a purpose mentioned in paragraphs 265(2)(b), (d) or (e) of the Aged Care Act 2024 15 Provision and monitoring of personal alert systems 16 Assessment of the carer's care needs 17 Referral to other community care services GST-Free Supply (Care) Determination 2017 | 1 The whole of the instrument: Repeal the instrument.