LI 2025/1

---

New Tax System (Goods and Services Tax) Act 1999

Legislative Instrument

I, Linda Reynolds CSC, Minister for the National Disability Insurance Scheme, make the following determination.

1 Name

This instrument is the A New Tax System (Goods and Services Tax) (GST-free Supply—National Disability Insurance Scheme Supports) Amendment (Application Period) Determination 2025.

2 Commencement

This instrument commences on the day after the instrument is registered.

3 Authority

This instrument is made under subsection 177-10(5) of the A New Tax System (Goods and Services Tax) Act 1999.

4 Schedules

Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.

Schedule 1—Amendments

A New Tax System (Goods and Services Tax) (GST-free Supply—National Disability Insurance Scheme Supports) Determination 2021

1 Section 7

Omit "30 June 2025", substitute "30 June 2027".

---

11 March 2025

Amanda Rishworth
Minister for the National Disability Insurance Scheme

---

Registration Number: F2025L00347

Registration Date: 12 March 2023

Related Explanatory Statements:

LI 2025/1 - Explanatory statement

---