Document ID: chunk:federal_register_of_legislation:C2025C00126:section:21:p2
Version: federal_register_of_legislation:C2025C00126
Segment Type: section
Provision Reference: s 21 (pt 2/9)
Character Range: 192168–194730

the meaning of that Act).
 (2) A supply of services is GST‑free if:
 (a) the services are provided to one or more aged or disabled people; and
 (b) the *Aged Care Minister has determined in writing that the services are of a kind covered by Schedule 1 to the *Quality of Care Principles; and
 (c) the supplier receives funding from the Commonwealth, a State or a Territory in connection with the supply.
 (3) A supply of services is GST‑free if:
 (a) the services are provided to one or more aged or disabled people in a residential setting; and
 (b) the *Aged Care Minister has determined in writing that the services are of a kind covered by Schedule 1 to the *Quality of Care Principles; and
 (c) the services include, and are only provided to people who require, the services (care services) set out in:
 (i) item 2.1 (daily living activities assistance) of Part 2 of that Schedule; or
 (ii) item 3.8 (nursing services) of Part 3 of that Schedule.
 (3A) Services provided to a resident of a *retirement village are taken, for the purposes of paragraph (3)(a), to be provided in a residential setting if, and only if:
 (a) he or she is a resident of a *serviced apartment in the retirement village; and
 (b) there is in force a written agreement under which the operator of the retirement village provides daily meals and heavy laundry services to all of the residents of the apartment.
 (3B) However, services provided to a resident of a *serviced apartment in a *retirement village are not taken, for the purposes of paragraph (3)(a), to be provided in a residential setting if:
 (a) the *Aged Care Minister has determined in writing:
 (i) the levels of care services that residents of serviced apartments in retirement villages must require in order for subsection (3) to apply; and
 (ii) the way in which the levels of care services required by residents are to be assessed; and
 (b) the *Aged Care Secretary has not, in accordance with the determination, assessed the person to whom the services are provided as requiring the levels of care services so determined.
 (3C) A determination made for the purposes of paragraph (3B)(a) may be restricted to a specified class of residents of *serviced apartments in *retirement villages.
 (4) A supply of accommodation is GST‑free if it is made to a person in the course of making a supply to that person that is GST‑free 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