Aged Care (Living Longer Living Better)Act 2013 (76 of 2013)

Schedule 4   Amendments of other Acts

Part 1   Amendments commencing on 1 August 2013

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

2   Subsection 38-30(1)

Omit "*community care is GST-free if community care", substitute "*home care is GST-free if home care".


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).