A New Tax System (Goods and Services Tax) (GST-free Supply-Residential Care-Non-government Funded Supplier) Determination 2015 
Reference: GST 2015/3
Document type: Legislative Instrument
Enabling act: A New Tax System (Goods and Services Tax) Act 1999
Date of issue: 20 January 2015
Signatory: Mitch Fifield Assistant Minister for Social Services
Registration number: F2015L00111
Registration date: 4 February 2015

I, Mitch Fifield, Assistant Minister for Social Services, make the following determination.

1. Name of determination: This is the A New Tax System (Goods and Services Tax) (GST-free Supply-Residential Care-Non-government Funded Supplier) Determination 2015 . | 2 Commencement: This instrument is taken to have commenced on 1 July 2014. | 3 Authority: This instrument is made under paragraph 177-10(1)(c) 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 | 4 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.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) Quality of Care Principles; (c) supply. (a) GST-free; (b) Quality of Care Principles; (c) supply. In this instrument: Act means the A New Tax System (Goods and Services Tax) Act 1999. resident means a person mentioned in paragraph 38-25(3)(a) of the Act. | 6 Kinds of services: Hotel services supplied to residents in a residential facility (1) For paragraph 38-25(3)(b) of the Act, hotel services specified in Part 1 of Schedule 1 to the Quality of Care Principles that are supplied to a resident in a residential facility in the circumstances set out in subsection (4) are services of a kind covered by Schedule 1 to the Quality of Care Principles. General care services supplied to residents in a residential facility (2) For paragraph 38-25(3)(b) of the Act, care and services specified in Part 2 of Schedule 1 to the Quality of Care Principles that are supplied to a resident in a residential facility in the circumstances set out in subsection (4) are services of a kind covered by Schedule 1 to the Quality of Care Principles. Other care services supplied to residents in a residential facility (3) For paragraph 38-25(3)(b) of the Act, care and services specified in Part 3 of Schedule 1 to the Quality of Care Principles that are supplied to a resident in a residential facility in the circumstances set out in subsection (4) are services of a kind covered by Schedule 1 to the Quality of Care Principles. Circumstances (4) For subsections (1) to (3), the circumstances are that: (a) the resident has a continuing need for the services mentioned in item 2.1 or 3.8 of Schedule 1 to the Quality of Care Principles; and (b) the services are supplied, under a written agreement with the supplier, as a package made up of: (i) the services mentioned in item 2.1 or 3.8 of Schedule 1 to the Quality of Care Principles; and (ii) other services mentioned in Schedule 1 to the Quality of Care Principles that are needed by the resident; and (iii) accommodation; and (c) the charges for services and for accommodation are payable to the same entity. (a) the resident has a continuing need for the services mentioned in item 2.1 or 3.8 of Schedule 1 to the Quality of Care Principles; and (b) the services are supplied, under a written agreement with the supplier, as a package made up of: (i) the services mentioned in item 2.1 or 3.8 of Schedule 1 to the Quality of Care Principles; and (ii) other services mentioned in Schedule 1 to the Quality of Care Principles that are needed by the resident; and (iii) accommodation; and (c) the charges for services and for accommodation are payable to the same entity. (i) the services mentioned in item 2.1 or 3.8 of Schedule 1 to the Quality of Care Principles; and (ii) other services mentioned in Schedule 1 to the Quality of Care Principles that are needed by the resident; and (iii) accommodation; and Translation of references in Quality of Care Principles (5) For the purposes of this section: (a) a reference to a care recipient in Schedule 1 to the Quality of Care Principles is to be read as a reference to a resident; and (b) a reference to a residential care service in Schedule 1 to the Quality of Care Principles is to be read as a reference to a residential facility. Note: Subject to the requirements of paragraphs 38-25(3)(a) and (c) of the Act, the supply of any of the services mentioned in this section is GST-free. (a) a reference to a care recipient in Schedule 1 to the Quality of Care Principles is to be read as a reference to a resident; and (b) a reference to a residential care service in Schedule 1 to the Quality of Care Principles is to be read as a reference to a residential facility. Note: Subject to the requirements of paragraphs 38-25(3)(a) and (c) of the Act, the supply of any of the services mentioned in this section is GST-free. GST-free Supply (Residential Care - Non-Government-Funded Supplier) Determination 2000 | 1 The whole of the Determination: Repeal the Determination.