GST-free Supply (Residential Care - Non-Government-Funded Supplier) Determination 2000 
Reference: GST 2000/7
Document type: Legislative Instrument
Enabling act: A New Tax System (Goods and Services Tax) Act 1999
Date of issue: 28 June 2000
Signatory: Bronwyn Kathleen Bishop Minister for Aged Care
Registration number: F2007B00112
Registration date: 24 January 2007


1. Name of determination: This Determination is the GST-free Supply (Residential Care - Non-Government-Funded Supplier) Determination 2000 . | 2 Commencement: This Determination commences on 1 July 2000. | 3 Definitions: (1) In this Determination: Act means the A New Tax System (Goods and Services Tax) Act 1999. Note The following expressions used in this Determination are defined in the Act: • GST-free • Quality of Care Principles • supply. • GST-free • Quality of Care Principles • supply. (2) An expression used in this Determination and in the Quality of Care Principles has the same meaning in this Determination as it has in the Quality of Care Principles. Note Examples of expressions used in Schedule 1 and in the Quality of Care Principles are given at the start of Schedule 1. Note Examples of expressions used in Schedule 1 and in the Quality of Care Principles are given at the start of Schedule 1. | 4 Kinds of services: For paragraph 38-25 (3) (b) of the Act, the services mentioned in Schedule 1, if supplied in the circumstances mentioned in section 5, are of a kind covered by Schedule 1 to the Quality of Care Principles. 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 Schedule 1 is GST-free. 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 Schedule 1 is GST-free. | 5 Circumstances of supply: For section 4, the circumstances are that: (a) the care recipient has a continuing need for the services mentioned in item 2.1 or 3.8 of Schedule 1; 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; and (ii) other services mentioned in Schedule 1 that are needed by the care recipient; and (iii) accommodation; and (c) the charges for services and for accommodation are payable to the same entity. (a) the care recipient has a continuing need for the services mentioned in item 2.1 or 3.8 of Schedule 1; 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; and (ii) other services mentioned in Schedule 1 that are needed by the care recipient; 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; and (ii) other services mentioned in Schedule 1 that are needed by the care recipient; and (iii) accommodation; and Note An expression used in this Schedule and in the Quality of Care Principles has the same meaning in this Schedule as it has in the Quality of Care Principles. Examples • resident • residential care. • resident • residential care. Part 1 Hotel services for residents in a residential facility Item Service Content 1.1 Administration General operation of the residential care service, including resident documentation 1.2 Maintenance of buildings and grounds Adequately maintained buildings and grounds 1.3 Utilities Utilities such as electricity and water 1.4 Furnishings Bed-side lockers, chairs with arms, containers for personal laundry, dining, lounge and recreational furnishings, draw-screens (for shared rooms), resident wardrobe space, and towel rails Excludes furnishings a resident chooses to provide 1.5 Bedding Beds and mattresses, bed linen, blankets, and absorbent or waterproof sheeting 1.6 Cleaning services, goods and facilities Cleanliness and tidiness of the entire residential care service Excludes a resident's personal area if the resident chooses and is able to maintain it himself or herself 1.7 Waste disposal Safe disposal of organic and inorganic waste material 1.8 General laundry Heavy laundry facilities and services, and personal laundry services, including laundering of clothing that can be machine washed Excludes cleaning of clothing requiring dry cleaning or another special cleaning process, and personal laundry if a resident chooses and is able to do this himself or herself 1.9 Toiletry goods Bath towels, face washers, soap, and toilet paper 1.10 Meals and refreshments (a) Meals of adequate variety, quality and quantity for each resident, served each day at times generally acceptable to both residents and management, and generally consisting of 3 meals per day plus morning tea, afternoon tea and supper (b) Special dietary requirements, having regard to either medical need or religious or cultural observance (excluding special dietary requirements of the kind mentioned in item 2.2) (c) Food, including fruit of adequate variety, quality and quantity, and non-alcoholic beverages, including fruit juice 1.11 Resident social activities Programs to encourage residents to take part in social activities that promote and protect their dignity, and to take part in community life outside the residential care service 1.12 Emergency assistance At least 1 responsible person is continuously on call and in reasonable proximity to render emergency assistance Excludes furnishings a resident chooses to provide Excludes a resident's personal area if the resident chooses and is able to maintain it himself or herself Excludes cleaning of clothing requiring dry cleaning or another special cleaning process, and personal laundry if a resident chooses and is able to do this himself or herself (a) Meals of adequate variety, quality and quantity for each resident, served each day at times generally acceptable to both residents and management, and generally consisting of 3 meals per day plus morning tea, afternoon tea and supper (b) Special dietary requirements, having regard to either medical need or religious or cultural observance (excluding special dietary requirements of the kind mentioned in item 2.2) (c) Food, including fruit of adequate variety, quality and quantity, and non-alcoholic beverages, including fruit juice Part 2 Care services (general) Item Service Content 2.1 Daily living activities assistance Personal assistance, including individual attention, individual supervision, and physical assistance, with: (a) bathing, showering, personal hygiene and grooming (b) maintaining continence or managing incontinence, and using aids and appliances designed to assist continence management (c) eating and eating aids, and using eating utensils and eating aids (including actual feeding if necessary) (d) dressing, undressing, and using dressing aids (e) moving, walking, wheelchair use, and using devices and appliances designed to aid mobility, including the fitting of artificial limbs and other personal mobility aids (f) communication, including to address difficulties arising from impaired hearing, sight or speech, or lack of common language (including fitting sensory communication aids), and checking hearing aid batteries and cleaning spectacles Excludes hairdressing 2.2 Meals and refreshments Special dietary requirements in addition to those mentioned in item 1.10 Example Vitamised or thickened food for people unable to chew or swallow 2.3 Emotional support Emotional support to, and supervision of, residents 2.4 Treatments and procedures Treatments and procedures that are carried out according to the instructions of a health professional or a person responsible for assessing a resident's personal care needs, including supervision and physical assistance with taking medications, and ordering and reordering medications, subject to requirements of State or Territory law 2.5 Recreational therapy Recreational activities suited to residents, participation in the activities, and communal recreational equipment 2.6 Rehabilitation support Individual therapy programs designed by health professionals that are aimed at maintaining or restoring a resident's ability to perform daily tasks for himself or herself, or assisting residents to obtain access to such programs 2.7 Assistance in obtaining health practitioner services Arrangements for aural, community health, dental, medical, psychiatric and other health practitioners to visit residents, whether the arrangements are made by residents, relatives or other persons representing the interests of residents, or are made direct with a health practitioner 2.8 Assistance in obtaining access to specialised therapy services Making arrangements for speech therapy, podiatry, occupational or physiotherapy practitioners to visit residents, whether the arrangements are made by residents, relatives or other persons representing the interests of residents 2.9 Support for residents with cognitive impairment Individual attention and support to residents with cognitive impairment (eg dementia, and other behavioural disorders), including individual therapy activities and specific programs designed and carried out to prevent or manage a particular condition or behaviour and to enhance the quality of life and care for such residents and ongoing support (including specific encouragement) to motivate or enable such residents to take part in general activities of the residential care service (a) bathing, showering, personal hygiene and grooming (b) maintaining continence or managing incontinence, and using aids and appliances designed to assist continence management (c) eating and eating aids, and using eating utensils and eating aids (including actual feeding if necessary) (d) dressing, undressing, and using dressing aids (e) moving, walking, wheelchair use, and using devices and appliances designed to aid mobility, including the fitting of artificial limbs and other personal mobility aids (f) communication, including to address difficulties arising from impaired hearing, sight or speech, or lack of common language (including fitting sensory communication aids), and checking hearing aid batteries and cleaning spectacles Excludes hairdressing Example Vitamised or thickened food for people unable to chew or swallow Part 3 Care services for residents needing a high level of residential care Item Service Content 3.1 Furnishings Over-bed tables 3.2 Bedding materials Bed rails, incontinence sheets, restrainers, ripple mattresses, sheepskins, tri-pillows, and water and air mattresses appropriate to each resident's condition 3.3 Toiletry goods Sanitary pads, tissues, toothpaste, denture cleaning preparations, shampoo and conditioner, and talcum powder 3.4 Goods to assist residents to move themselves Crutches, quadruped walkers, walking frames, walking sticks, and wheelchairs Excludes motorised wheelchairs and custom made aids 3.5 Goods to assist staff to move residents Mechanical devices for lifting residents, stretchers, and trolleys 3.6 Goods to assist with toileting and incontinence management Absorbent aids, commode chairs, disposable bed pans and urinal covers, disposable pads, over-toilet chairs, shower chairs and urodomes, catheter and urinary drainage appliances, and disposable enemas 3.7 Basic medical and pharmaceutical supplies and equipment Analgesia, anti-nausea agents, bandages, creams, dressings, laxatives and aperients, mouthwashes, ointments, saline, skin emollients, swabs, and urinary alkalising agents Excludes goods prescribed by a health practitioner for a particular resident and used only by the resident 3.8 Nursing services Initial and on-going assessment, planning and management of care for residents, carried out by a registered nurse Nursing services carried out by a registered nurse, or other professional appropriate to the service (eg medical practitioner, stoma therapist, speech pathologist, physiotherapist or qualified practitioner from a palliative care team) Services may include, but are not limited to, the following: (a) establishment and supervision of a complex pain management or palliative care program, including monitoring and managing any side effects (b) insertion, care and maintenance of tubes, including intravenous and naso-gastric tubes (c) establishing and reviewing a catheter care program, including the insertion, removal and replacement of catheters (d) establishing and reviewing a stoma care program (e) complex wound management (f) insertion of suppositories (g) risk management procedures relating to acute or chronic infectious conditions (h) special feeding for care recipients with dysphagia (difficulty with swallowing) (i) suctioning of airways (j) tracheostomy care (k) enema administration (l) oxygen therapy requiring ongoing supervision because of a care recipient's variable need (m) dialysis treatment 3.10 Medications Medications subject to requirements of State or Territory law 3.11 Therapy services, such as, recreational, speech therapy, podiatry, occupational, and physiotherapy services (a) Maintenance therapy delivered by health professionals, or care staff as directed by health professionals, designed to maintain residents' levels of independence in activities of daily living (b) More intensive therapy delivered by health professionals, or care staff as directed by health professionals, on a temporary basis that is designed to allow residents to reach a level of independence at which maintenance therapy will meet their needs Excludes intensive, long-term rehabilitation services required following, for example, serious illness or injury, surgery or trauma 3.12 Oxygen and oxygen equipment Oxygen and oxygen equipment needed on a short-term, episodic or emergency basis Excludes motorised wheelchairs and custom made aids Excludes goods prescribed by a health practitioner for a particular resident and used only by the resident Nursing services carried out by a registered nurse, or other professional appropriate to the service (eg medical practitioner, stoma therapist, speech pathologist, physiotherapist or qualified practitioner from a palliative care team) Services may include, but are not limited to, the following: (a) establishment and supervision of a complex pain management or palliative care program, including monitoring and managing any side effects (b) insertion, care and maintenance of tubes, including intravenous and naso-gastric tubes (c) establishing and reviewing a catheter care program, including the insertion, removal and replacement of catheters (d) establishing and reviewing a stoma care program (e) complex wound management (f) insertion of suppositories (g) risk management procedures relating to acute or chronic infectious conditions (h) special feeding for care recipients with dysphagia (difficulty with swallowing) (i) suctioning of airways (j) tracheostomy care (k) enema administration (l) oxygen therapy requiring ongoing supervision because of a care recipient's variable need (m) dialysis treatment (a) establishment and supervision of a complex pain management or palliative care program, including monitoring and managing any side effects (b) insertion, care and maintenance of tubes, including intravenous and naso-gastric tubes (c) establishing and reviewing a catheter care program, including the insertion, removal and replacement of catheters (d) establishing and reviewing a stoma care program (e) complex wound management (f) insertion of suppositories (g) risk management procedures relating to acute or chronic infectious conditions (h) special feeding for care recipients with dysphagia (difficulty with swallowing) (i) suctioning of airways (j) tracheostomy care (k) enema administration (l) oxygen therapy requiring ongoing supervision because of a care recipient's variable need (m) dialysis treatment (b) More intensive therapy delivered by health professionals, or care staff as directed by health professionals, on a temporary basis that is designed to allow residents to reach a level of independence at which maintenance therapy will meet their needs Excludes intensive, long-term rehabilitation services required following, for example, serious illness or injury, surgery or trauma