Document ID: chunk:federal_register_of_legislation:F2017L00374:front:0
Version: federal_register_of_legislation:F2017L00374
Segment Type: other
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Character Range: 0–2611

GST-free Supply (Care) Determination 2017

I, KEN WYATT, Minister for Aged Care, make this Determination under paragraph 177-10 (1) (d) of the A New Tax System (Goods and Services Tax) Act 1999.

Dated  28 March 2017

KEN WYATT
Minister for Aged Care

Contents

 Page

     1 Name of Determination
     2 Commencement
     3 Definitions
     4 Supply of care to targeted person
     5 Supply of care to carer
Schedule 1 Care provided to targeted persons
Schedule 2 Care provided to carers

____________________
1 Name of Determination
  This Determination is the GST-free Supply (Care) Determination 2017.
2 Commencement
  This Determination commences on 1 April 2017.
3 Definitions
  In this Determination:
Act means the A New Tax System (Goods and Services Tax) Act 1999.
care means services to enable a targeted person to continue to live at home.
carer means a person who provides care to a targeted person.
respite care means care provided as an alternative care arrangement with the primary purpose of giving a carer or targeted person a short-term break from the usual care arrangement.
targeted person means a frail, older person or a younger person who:
 (a) has a moderate, severe or profound disability (including addiction to a drug); and
 (b) lives at home; and
 (c) would, in the absence of services of the kind mentioned in Schedule 1, be at risk of prematurely or inappropriately needing:
 (i) long term care in a hospital or other institution; or
 (ii) residential care within the meaning of the Aged Care Act 1997.
Note   The following expressions used in this Determination are defined in the Act:
          * GST-free
          * supply.
4 Supply of care to targeted person
  For paragraph 38-30 (4) (b) of the Act, the supply of care of a kind mentioned in Schedule 1 to a targeted person is similar to a supply that is GST-free because of subsection 38-30 (2) of the Act.
Note   Subject to the requirements of paragraph 38-30 (4) (a) of the Act, the supply of care of a kind mentioned in Schedule 1 is GST-free.
5 Supply of care to carer
  For paragraph 38-30 (4) (b) of the Act, the supply of care of a kind mentioned in Schedule 2 to a carer that substantially enables the carer to give care to a targeted person is similar to a supply that is GST-free because of subsection 38-30 (2) of the Act.
Note   Subject to the requirements of paragraph 38-30 (4) (a) of the Act in the circumstances mentioned in section 5, the supply of care of a kind mentioned in Schedule 2 is GST-free.
Schedule 1 Care provided to targeted persons
               (section 4)
Item  Service