Document ID: chunk:federal_register_of_legislation:C2025C00126:section:21:p4
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 21 (pt 4/9)
Character Range: 196850–199452

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 the supply is of services:
 (a) that are provided to one or more aged or disabled people; and
 (b) that are of a kind covered by item 2.1 (daily living activities assistance) of Part 2 of Schedule 1 to the *Quality of Care Principles.
 (4) A supply of care is GST‑free if:
 (a) the supplier receives funding from the Commonwealth, a State or a Territory in connection with the supply; and
 (b) the supply of the care is of a kind determined in writing by the *Aged Care Minister to be similar to a supply that is GST‑free because of subsection (2).

38‑35  Flexible care
  A supply of flexible care (within the meaning of section 49‑3 of the Aged Care Act 1997) is GST‑free if flexible care subsidy is payable under Part 3.3 of that Act or Part 3.3 of the Aged Care (Transitional Provisions) Act 1997 to the supplier for the care.

38‑38  Disability support provided to NDIS participants
  A supply is GST‑free if the supply:
 (a) is a supply to a participant (within the meaning of the National Disability Insurance Scheme Act 2013) for whom a participant's plan is in effect under section 37 of that Act; and
 (b) is a supply of one or more of the reasonable and necessary supports specified in the statement included, under subsection 33(2) of that Act, in the participant's plan; and
 (c) is made under a written agreement, between the supplier and the participant or another person, that:
 (i) identifies the participant; and
 (ii) states that the supply is a supply of one or more of the reasonable and necessary supports specified in the statement included, under subsection 33(2) of that Act, in the participant's plan; and
 (d) is of a kind that the *Disability Services Minister has determined in writing.

38‑40  Specialist disability services
  A supply of services is GST‑free if the supplier receives funding under the Disability Services Act 1986 or under a complementary *State law or *Territory law in respect of the services.

38‑45  Medical aids and appliances
 (1) A supply is GST‑free if:
 (a) it is covered by Schedule 3 (medical aids and appliances), or specified in the regulations; and
 (b) the thing supplied is specifically designed for people with an illness or disability, and is not widely used by people without an illness or disability.
 (2) A supply is GST‑free if the thing supplied is supplied as a spare part for, and is specifically designed as