Document ID: chunk:federal_register_of_legislation:C2025C00126:front:0:p5
Version: federal_register_of_legislation:C2025C00126
Segment Type: other
Provision Reference: 
Character Range: 11023–14451

Residential care etc.
38‑30 Home care etc.
38‑35 Flexible care
38‑38 Disability support provided to NDIS participants
38‑40 Specialist disability services
38‑45 Medical aids and appliances
38‑47 Other GST‑free health goods
38‑50 Drugs and medicinal preparations etc.
38‑55 Private health insurance etc.
38‑60 Third party procured GST‑free health supplies
Subdivision 38‑C—Education
38‑85 Education courses
38‑90 Excursions or field trips
38‑95 Course materials
38‑97 Lease etc. of curriculum related goods
38‑100 Supplies that are not GST‑free
38‑105 Accommodation at boarding schools etc.
38‑110 Recognition of prior learning etc.
Subdivision 38‑D—Child care
38‑145 Child care—approved child care services under the family assistance law
38‑150 Other child care
38‑155 Supplies directly related to child care that is GST‑free
Subdivision 38‑E—Exports and other cross‑border supplies
38‑185 Exports of goods
38‑187 Lease etc. of goods for use outside the indirect tax zone
38‑188 Tooling used by non‑residents to manufacture goods for export
38‑190 Supplies of things, other than goods or real property, for consumption outside the indirect tax zone
38‑191 Supplies relating to the repair etc. of goods under warranty
Subdivision 38‑F—Religious services
38‑220 Religious services
Subdivision 38‑G—Activities of charities etc.
38‑250 Nominal consideration etc.
38‑255 Second‑hand goods
38‑260 Supplies of retirement village accommodation etc.
38‑270 Raffles and bingo conducted by charities etc.
Subdivision 38‑I—Water, sewerage and drainage
38‑285 Water
38‑290 Sewerage and sewerage‑like services
38‑295 Emptying of septic tanks
38‑300 Drainage
Subdivision 38‑J—Supplies of going concerns
38‑325 Supply of a going concern
Subdivision 38‑K—Transport and related matters
38‑355 Supplies of transport and related matters
38‑360 Travel agents arranging overseas supplies
Subdivision 38‑L—Precious metals
38‑385 Supplies of precious metals
Subdivision 38‑M—Supplies through inwards duty free shops
38‑415 Supplies through inwards duty free shops
Subdivision 38‑N—Grants of land by governments
38‑445 Grants of freehold and similar interests by governments
38‑450 Leases preceding grants of freehold and similar interests by governments
Subdivision 38‑O—Farm land
38‑475 Subdivided farm land
38‑480 Farm land supplied for farming
Subdivision 38‑P—Cars for use by disabled people
38‑505 Disabled veterans
38‑510 Other disabled people
Subdivision 38‑Q—International mail
38‑540 International mail
Subdivision 38‑R—Telecommunication supplies made under arrangements for global roaming in the indirect tax zone
38‑570 Telecommunication supplies made under arrangements for global roaming in the indirect tax zone
Subdivision 38‑S—Eligible emissions units
38‑590 Eligible emissions units
Subdivision 38‑T—Inbound intangible consumer supplies
38‑610 Inbound intangible consumer supplies
Division 40—Input taxed supplies
40‑1 What this Division is about
Subdivision 40‑A—Financial supplies
40‑5 Financial supplies
Subdivision 40‑B—Residential rent
40‑35 Residential rent
Subdivision 40‑C—Residential premises
40‑65 Sales of residential premises
40‑70 Supplies of residential premises by way of long‑term lease
40‑75 Meaning of new residential premises
Subdivision 40‑D—Precious metals
40‑100 Precious metals
Subdivision 40‑E—School tuckshops and canteens
40‑130 School tuckshops and canteens
Subdivision 40‑F—Fund‑raising events conducted by