A New Tax System (Goods and Services Tax) (GST-free Supply—National Disability Insurance Scheme Supports) Determination 2021
Reference: NDIS 2021/1
Document type: Legislative Instrument
Enabling act: New Tax System (Goods and Services Tax) Act 1999
Date of issue: 24 July 2021
Signatory: Linda Reynolds CSC Minister for the National Disability Insurance Scheme
Registration number: F2025C00318
Registration date: 21 March 2025

I, Linda Reynolds CSC, Minister for the National Disability Insurance Scheme, make the following determination.

1 Name: This instrument is the A New Tax System (Goods and Services Tax) (GST-free Supply—National Disability Insurance Scheme Supports) Determination 2021. | 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whole of this instrument 1 July 2021 1 July 2021 Note: This table relates only to the provisions of this instrument as originally made.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 Note: This table relates only to the provisions of this instrument as originally made.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 subsection 177-10(5) 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 | 4 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.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) supply. (a) GST-free; (b) supply. In this instrument: Act means the A New Tax System (Goods and Services Tax) Act 1999. National Disability Insurance Scheme rules has the same meaning as in the National Disability Insurance Scheme Act 2013. | 6 Kinds of supplies: Supplies of supports (1) For the purposes of paragraph 38-38(d) of the Act, a supply of a kind referred to in the following table is determined. Supplies of supports Item Kind of supply 1 Specialist disability accommodation (within the meaning of the National Disability Insurance Scheme rules) and accommodation/tenancy assistance 2 Assistance in coordinating or managing life stages, transitions and supports, including daily tasks in a group or shared living arrangement 3 Household tasks 4 Assistance with and training in travel/transport arrangements, excluding taxi fares 5 Interpreting and translation 6 Assistance to access and maintain education and employment 7 Assistive equipment for recreation 8 Early intervention supports for early childhood 9 Management of funding for supports in a participant's plan Note: Subject to the requirements of paragraphs 38-38(a) to (c) of the Act, a supply referred to in the table is GST-free. Note: Subject to the requirements of paragraphs 38-38(a) to (c) of the Act, a supply referred to in the table is GST-free. Supplies of supports covered by other determinations (2) For the purposes of paragraph 38-38(d) of the Act, a supply of a kind: (a) referred to in the table in this subsection; and (b) covered by any of the following: (i) Schedule 1 to the GST-free Supply (Care) Determination 2017; (ii) section 6 of the A New Tax System (Goods and Services Tax) (GST free Supply-Residential Care-Government Funded Supplier) Determination 2015; (iii) section 6 or 7 of the GST-free Supply (Health Services) Determination 2017; (iv) any later replacement determination, as in force from time to time, that has been made for the purposes of section 38-15, 38-25 or 38-30 of the Act; is determined. Supplies of supports covered by other determinations Item Kind of supply 1 Assistance with daily personal activities 2 Specialised assessment and development of daily living and life skills, including community participation 3 Assistive equipment for general tasks and leisure, including assistive technology specialist assessment, set up and training 4 Behavioural support and therapeutic supports 5 Home modifications Note: Subject to the requirements of paragraphs 38-38(a) to (c) of the Act, a supply referred to in the table and also covered by paragraph (b) of this subsection is GST-free. (a) referred to in the table in this subsection; and (b) covered by any of the following: (i) Schedule 1 to the GST-free Supply (Care) Determination 2017; (ii) section 6 of the A New Tax System (Goods and Services Tax) (GST free Supply-Residential Care-Government Funded Supplier) Determination 2015; (iii) section 6 or 7 of the GST-free Supply (Health Services) Determination 2017; (iv) any later replacement determination, as in force from time to time, that has been made for the purposes of section 38-15, 38-25 or 38-30 of the Act; (i) Schedule 1 to the GST-free Supply (Care) Determination 2017; (ii) section 6 of the A New Tax System (Goods and Services Tax) (GST free Supply-Residential Care-Government Funded Supplier) Determination 2015; (iii) section 6 or 7 of the GST-free Supply (Health Services) Determination 2017; (iv) any later replacement determination, as in force from time to time, that has been made for the purposes of section 38-15, 38-25 or 38-30 of the Act; is determined. Supplies of supports covered by other determinations Item Kind of supply 1 Assistance with daily personal activities 2 Specialised assessment and development of daily living and life skills, including community participation 3 Assistive equipment for general tasks and leisure, including assistive technology specialist assessment, set up and training 4 Behavioural support and therapeutic supports 5 Home modifications Note: Subject to the requirements of paragraphs 38-38(a) to (c) of the Act, a supply referred to in the table and also covered by paragraph (b) of this subsection is GST-free. | 7 Application: This instrument applies to supplies made on or after 1 July 2021 which are made on or before 30 June 2027. GST-free Supply (National Disability Insurance Scheme Supports) Determination 2017 | 1 The whole of the determination: Repeal the determination. Name Registration Commencement Application, saving and transitional provisions A New Tax System (Goods and Services Tax) (GST-free Supply—National Disability Insurance Scheme Supports) Determination 2021 25 June 2021 ( F2021L00846 ) 1 July 2021 (s 2(1) item 1) A New Tax System (Goods and Services Tax) (GST-free Supply—National Disability Insurance Scheme Supports) Amendment (Application Period) Determination 2025 12 March 2025 ( F2025L00347 ) 13 March 2025 (s 2) — Provision affected How affected s 2 rep LA s 48D s 4 rep LA s 48C s 7 am F2025L00347 Schedule 1 rep LA s 48C