GST-free Supply (Health Services) Determination 2017
Reference: GST 2017/2
Document type: Legislative Instrument
Enabling act: A New Tax System (Goods and Services Tax) Act 1999
Date of issue: 27 March 2017
Signatory: Greg Hunt Minister for Health
Registration number: F2017L00377
Registration date: 31 March 2017


1. Name of determination: This Determination is the GST-free Supply (Health Services) Determination 2017. | 2 Commencement: This Determination commences on 1 April 2017. | 3 Authority: This Determination is made under paragraph 177-10(4)(a) of the A New Tax System (Goods and Services Tax) Act 1999. | 4 Schedule: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.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: In this Determination: Act means the A New Tax System (Goods and Services Tax) Act 1999. psychiatric hostel means premises licensed as a private psychiatric hostel under the Private Hospitals and Health Services Act 1927 (WA). Note: The following expressions that are used in this Determination are defined in the Act: • GST-free • supply Note: The following expressions that are used in this Determination are defined in the Act: • GST-free • supply • GST-free • supply | 6 GST-free supply of a health service - resident under treatment at a psychiatric hostel: (1) For paragraph 38-15(c) of the Act, a supply of a health service of any of the following kinds, to a resident under treatment at a psychiatric hostel, is determined: (a) accommodation; (b) meals and refreshments; (c) laundry; (d) 24 hour supervision (including supervision and assistance with medications); (e) assistance with daily living activities. Note: Examples of assistance with daily living activities include, but are not limited to, bathing, showering, personal hygiene, grooming, dressing, undressing and communication. (a) accommodation; (b) meals and refreshments; (c) laundry; (d) 24 hour supervision (including supervision and assistance with medications); (e) assistance with daily living activities. Note: Examples of assistance with daily living activities include, but are not limited to, bathing, showering, personal hygiene, grooming, dressing, undressing and communication. (2) In subsection (1), resident has the same meaning as in section 26P of the Private Hospitals and Health Services Act 1927 (WA). Note: Subject to the requirements of paragraphs 38-15 (a) and (b) of the Act, the supply of any of the health services mentioned in section 6 is GST-free Note: Subject to the requirements of paragraphs 38-15 (a) and (b) of the Act, the supply of any of the health services mentioned in section 6 is GST-free 7 GST-free supply of a health service - prevention and control of substance abuse by Aboriginal and Torres Strait Islander people (1) For paragraph 38-15(c) of the Act, a supply of a health service of a kind specified in subsection (2), is determined, where the service is supplied: (a) in an institutional full-time residential setting; and (b) for the primary purpose of the prevention and control of substance abuse by Aboriginal and Torres Strait Islander people. (a) in an institutional full-time residential setting; and (b) for the primary purpose of the prevention and control of substance abuse by Aboriginal and Torres Strait Islander people. (2) The kinds of health service are: (a) accommodation; (b) meals and refreshments for residents; (c) laundry for residents; (d) supervision (including supervision and assistance with medications). Note: Subject to the requirements of paragraphs 38-15 (a) and (b) of the Act, the supply of any of the health services mentioned in section 7 is GST-free. (a) accommodation; (b) meals and refreshments for residents; (c) laundry for residents; (d) supervision (including supervision and assistance with medications). Note: Subject to the requirements of paragraphs 38-15 (a) and (b) of the Act, the supply of any of the health services mentioned in section 7 is GST-free. GST-free Supply (Health Services) Determination 2000 | 1. The whole of the instrument: Repeal the instrument.