Aged Care Legislation Amendment (Improved Home Care Payment Administration No. 2) Act 2021 (2 of 2021)

Schedule 1   Amendments

Part 1   Payment on invoice for services provided

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

14   Subsection 38-30(1)

Repeal the subsection, substitute:

(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.