Document ID: chunk:federal_register_of_legislation:C2025C00126:section:21:p3
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 21 (pt 3/9)
Character Range: 194541–197070

under subsection (1), (2) or (3).
 (4A) A supply is GST‑free if:
 (a) it is made to a person who is a person of a kind referred to in paragraph (3)(c); and
 (b) it is:
 (i) a supply, by way of lease, hire or licence, of *residential premises consisting of a *serviced apartment in a *retirement village; or
 (ii) a sale of *real property that is residential premises consisting of a serviced apartment in a retirement village; or
 (iii) a supply of an excluded security (within the meaning of the Corporations Act 2001) in respect of which the right to participate in a retirement village scheme (within the meaning of that Act) entitles the person to use or occupy a serviced apartment in a retirement village; and
 (c) in a case where:
 (i) a determination made for the purposes of paragraph (3B)(a) is in force; and
 (ii) the determination is not restricted under subsection (3C) in such a way that the determination excludes the person;
  the *Aged Care Secretary has, in accordance with the determination, assessed the person as requiring the levels of care services determined in the determination; and
 (d) it is made in connection with one or more supplies, or proposed supplies, to the person that are or will be GST‑free under subsection (3).
 (5) However, a supply of services that is covered by an extra services fee within the meaning of Division 35 of the Aged Care Act 1997 is only GST‑free under this section to the extent that the services are covered by Schedule 1 to the *Quality of Care Principles.

38‑30  Home care etc.
 (1) A supply of *home care is GST‑free if:
 (a) home care subsidy is payable under Part 3.2 of the Aged Care Act 1997 or Part 3.2 of the Aged Care (Transitional Provisions) Act 1997 to the supplier for the care; or
 (b) the Commonwealth contribution amount worked out in respect of the supplier, using section 48‑1A of the Aged Care Act 1997, for the recipient of the care in respect of the payment period (within the meaning of that Act) in which the supply is made, is greater than zero; or
 (c) both of the following apply:
 (i) the supplier is eligible for home care subsidy under section 46‑1 of the Aged Care (Transitional Provisions) Act 1997 in the payment period (within the meaning of that Act) in which the supply is made;
 (ii) the supply is a supply of a kind specified in the regulations.
 (2) A supply of care is GST‑free if the supplier receives funding under the Home and Community Care Act 1985 in connection with the supply.
 (3) A supply of *home care is GST‑free if