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

Chapter 3 - The exemptions  

Part 3-1 - Supplies that are not taxable supplies  

Division 38 - GST-free supplies  

Subdivision 38-B - Health  

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 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) .