{"id":"F2021L00846","name":"A New Tax System (Goods and Services Tax) (GST-free Supply—National Disability Insurance Scheme Supports) Determination 2021","slug":"a-new-tax-system-goods-and-services-tax-gst-free-supply-national-disability-insurance-scheme-support","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":101952,"registerId":"commonwealth-F2021L00846-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Name","content":"#### 1 Name\n\n This instrument is the A New Tax System (Goods and Services Tax) (GST‑free Supply—National Disability Insurance Scheme Supports) Determination 2021.","sortOrder":0},{"sectionNumber":"3","sectionType":"section","heading":"Authority","content":"#### 3 Authority\n\n This instrument is made under subsection 177‑10(5) of the A New Tax System (Goods and Services Tax) Act 1999.","sortOrder":1},{"sectionNumber":"5","sectionType":"section","heading":"Definitions","content":"#### 5 Definitions\n\n> Note: A number of expressions used in this instrument are defined in the Act, including the following:\n\n (a) GST‑free;\n (b) supply.\n In this instrument:\n\n> Act means the A New Tax System (Goods and Services Tax) Act 1999.\n\n> National Disability Insurance Scheme rules has the same meaning as in the National Disability Insurance Scheme Act 2013.","sortOrder":2},{"sectionNumber":"6","sectionType":"section","heading":"Kinds of supplies","content":"#### 6 Kinds of supplies\n\n Supplies of supports\n (1) For the purposes of paragraph 38‑38(d) of the Act, a supply of a kind referred to in the following table is determined.\n\n```html\n

Supplies of supports

Item

Kind of supply

1

Specialist disability accommodation (within the meaning of the National Disability Insurance Scheme rules) and accommodation/tenancy assistance

2

Assistance in coordinating or managing life stages, transitions and supports, including daily tasks in a group or shared living arrangement

3

Household tasks

4

Assistance with and training in travel/transport arrangements, excluding taxi fares

5

Interpreting and translation

6

Assistance to access and maintain education and employment

7

Assistive equipment for recreation

8

Early intervention supports for early childhood

9

Management of funding for supports in a participant’s plan

\n```\n\n> Note: Subject to the requirements of paragraphs 38‑38(a) to (c) of the Act, a supply referred to in the table is GST‑free.\n\n Supplies of supports covered by other determinations\n (2) For the purposes of paragraph 38‑38(d) of the Act, a supply of a kind:\n (a) referred to in the table in this subsection; and\n (b) covered by any of the following:\n (i) Schedule 1 to the GST‑free Supply (Care) Determination 2017;\n (ii) section 6 of the A New Tax System (Goods and Services Tax) (GST free Supply—Residential Care—Government Funded Supplier) Determination 2015;\n (iii) section 6 or 7 of the GST‑free Supply (Health Services) Determination 2017;\n (iv) any later replacement determination, as in force from time to time, that has been made for the purposes of section 38‑15, 38‑25 or 38‑30 of the Act;\n is determined.\n\n```html\n

Supplies of supports covered by other determinations

Item

Kind of supply

1

Assistance with daily personal activities

2

Specialised assessment and development of daily living and life skills, including community participation

3

Assistive equipment for general tasks and leisure, including assistive technology specialist assessment, set up and training

4

Behavioural support and therapeutic supports

5

Home modifications

\n```\n\n> Note: Subject to the requirements of paragraphs 38‑38(a) to (c) of the Act, a supply referred to in the table and also covered by paragraph (b) of this subsection is GST‑free.","sortOrder":3},{"sectionNumber":"7","sectionType":"section","heading":"Application","content":"#### 7 Application\n\n This instrument applies to supplies made on or after 1 July 2021 which are made on or before 30 June 2027.","sortOrder":4}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument narrows to specific NDIS support categories the supplies treated as GST‑free under paragraph 38‑38(d) of the Act and links those to existing GST‑free determinations (s6). The text contains no express expansion or contraction of the statutory power; it implements the Act’s GST‑free treatment in a time‑limited form (s7)."},"complexity_factors":["Cross‑references to the GST Act paragraph 38‑38 and its requirements (s6 note) — requires reading the Act to see full conditions","Overlap and interaction with other determinations (GST‑free Supply (Care) Determination 2017; GST‑free Supply (Health Services) Determination 2017; others) (s6(2))","Use of defined terms drawn from the Act and the NDIS rules (s5) — meaning of items depends on those external definitions","List of service categories which may need factual characterisation to determine whether a particular supply fits (s6(1) table)","Time‑limited application window (1 July 2021 to 30 June 2027) creating a discrete compliance period (s7)"],"plain_english_summary":"This instrument declares certain National Disability Insurance Scheme (NDIS) supports to be GST‑free for the purposes of paragraph 38‑38(d) of the GST Act and cross‑references existing GST‑free care and health determinations (s6). It applies to supplies made from 1 July 2021 to 30 June 2027 (s7). It changes the tax treatment suppliers, plan managers and participants must apply and alters GST compliance and invoicing for the listed supports, subject to the Act’s other requirements (s6 note)."},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument maintains a focused, narrow scope consistent with its purpose: specifying which NDIS supports are GST-free. It does not expand beyond this specific tax treatment for NDIS-funded disability services."},"complexity_factors":["Short instrument with only 7 sections and minimal defined terms (2 explicit definitions, 2 referenced from parent Act)","Simple tabular structure listing specific services rather than abstract legal categories","Cross-references to 3 other determinations and the NDIS Act, but these are clearly enumerated in subsection 6(2)","No nested exceptions or conditional logic beyond the basic requirement that supplies must also satisfy paragraphs 38-38(a)-(c) of the parent Act","Temporal limitation clearly stated (applies 1 July 2021 to 30 June 2027)","Relies on external definitions ('National Disability Insurance Scheme rules') for key concepts like 'specialist disability accommodation'"],"plain_english_summary":"This law makes certain disability supports GST-free when funded through the NDIS, so approved services are supplied without the 10% Goods and Services Tax, lowering costs for participants and stretching plan funds. It applies only to a specified list of supports when NDIS-funded.\n\nIt affects NDIS participants (pay less), service providers (must not charge GST and cannot claim GST credits on these supplies), and the NDIS (increased purchasing power)."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"}},"importantCases":[],"_links":{"self":"/api/acts/a-new-tax-system-goods-and-services-tax-gst-free-supply-national-disability-insurance-scheme-support","history":"/api/acts/a-new-tax-system-goods-and-services-tax-gst-free-supply-national-disability-insurance-scheme-support/history","analysis":"/api/acts/a-new-tax-system-goods-and-services-tax-gst-free-supply-national-disability-insurance-scheme-support/analysis","conflicts":"/api/acts/a-new-tax-system-goods-and-services-tax-gst-free-supply-national-disability-insurance-scheme-support/conflicts","importantCases":"/api/acts/a-new-tax-system-goods-and-services-tax-gst-free-supply-national-disability-insurance-scheme-support/important-cases","documents":"/api/acts/a-new-tax-system-goods-and-services-tax-gst-free-supply-national-disability-insurance-scheme-support/documents"}}