A New Tax System (Goods and Services Tax) Act 1999
A supply is GST-free if the supply:
(a) is a supply to a participant (within the meaning of the National Disability Insurance Scheme Act 2013 ) for whom a participant ' s plan is in effect under section 37 of that Act; and
(b) is a supply of one or more of the reasonable and necessary supports specified in the statement included, under subsection 33(2) of that Act, in the participant ' s plan; and
(c) is made under a written agreement, between the supplier and the participant or another person, that:
(i) identifies the participant; and
(ii) states that the supply is a supply of one or more of the reasonable and necessary supports specified in the statement included, under subsection 33(2) of that Act, in the participant ' s plan; and
(d) is of a kind that the * Disability Services Minister has determined in writing.
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