Tax Laws Amendment (2013 Measures No. 2) Act 2013 (124 of 2013)

Schedule 9   GST-free treatment for National Disability Insurance Scheme funded supports

A New Tax System (Goods and Services Tax) Act 1999

2   At the end of section 177-10

Add:

(5) The *Disability Services Minister may, by legislative instrument, make a determination for the purposes of paragraph 38-38(d).

(6) Despite subsection 12(2) of the Legislative Instruments Act 2003, determinations made under subsection (5) of this section may be expressed to take effect from a date before the determinations are registered under that Act.