{"id":"F2025L01323","name":"A New Tax System (Goods and Services Tax) (GST-free Supply – Residential Care – Non-government Funded Supplier) Determination 2025","slug":"f2025l01323","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":443024,"registerId":"F2025L01323-fast-fetch-1775957939533","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"A New Tax System (Goods and Services Tax) (GST-free Supply – Residential Care – Non-government Funded Supplier) Determination 2025","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\n---\n\n![Commonwealth Coat of Arms of Australia](image.001.jpeg)\n\n \n\nA New Tax System (Goods and Services Tax) (GST-free Supply – Residential Care – Non-government Funded Supplier) Determination 2025\n\nI, Sam Rae, Minister for Aged Care and Seniors, make this Determination under the A New Tax System (Goods and Services Tax) Act 1999.\n\nDated 29 October 2025   \n\nSam Rae\n\nMinister for Aged Care and Seniors\n\n\n\n\n \n\nContents\n\n1  Name\n\n2  Commencement\n\n3  Authority\n\n4  Schedules\n\n5  Definitions\n\n6 Kinds of services\n\nSchedule 1—Repeals\n\nA New Tax System (Goods and Services Tax) (GST-free Supply – Residential Care – Non-government Funded Supplier) Determination 2015\n\n\n\n\n1  Name\n\n  This instrument is the A New Tax System (Goods and Services Tax) (GST-free Supply – Residential Care – Non-government Funded Supplier) Determination 2025.\n\n2  Commencement\n\n (1)  Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.\n\n \n\n- Commencement information\n- Column 1 Column 2 Column 3\n- Provisions Commencement Date/Details\n- The whole of this instrument At the same time as the Aged Care Act 2024 Commences. 1 November 2025\n\n\nNote: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.\n\n (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.\n\n3  Authority\n\n  This instrument is made under paragraph 177-10(1)(c) of the A New Tax System (Goods and Services Tax) Act 1999.\n\n4  Schedules\n\n  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.\n\n5  Definitions\n\nNote: A number of expressions used in this instrument are defined in the Act, including the following:\n\n1.      GST-free;\n2.      aged care service list;\n\n\n(c) supply.\n\nIn this instrument:\n\nAct means the A New Tax System (Goods and Services Tax) Act 1999.\n\nresident means a person mentioned in paragraph 38-25(3)(a) of the Act.\n\n \n\n6 Kinds of services \n\n \n\n1.     For the purposes of paragraph 38-25(3)(b) of the Act, a service specified in Division 8 of the aged care service list that is supplied to a resident in a residential facility, in the circumstances mentioned in subsection (3), is a service of a kind covered by a provision of the aged care service list specified in regulations made for the purposes of that paragraph. \n\n\n \n\n1.     However, for the purposes of paragraph 38-25(3)(b) of the Act, to the extent a higher everyday living fee (within the meaning of section 284 of the Aged Care Act 2024) is charged for a service, it is not a service of a kind covered by a provision of the aged care service list. \n\n\n \n\nCircumstances\n\n(3) For subsection (1), the circumstances are that:\n\n(a) the resident has a continuing need for the services mentioned in: \n\n(i) items 2(a), 2(b), 2(c), 2(d), 3, 5(a), 5(b), 5(c), or 6(a) under section 8-150 of the aged care service list; or \n\n(ii) item 4 under section 8-155 of the aged care service list; and \n\n(b) the services are supplied, under a written agreement with the supplier, as a package made up of: \n\n(i) the services mentioned in: \n\n(A) items 2(a), 2(b), 2(c), 2(d), 3, 5(a), 5(b), 5(c), or 6(a) under section 8-150 of the aged care service list; or  \n\n(B) item 4 under section 8-155 of the aged care service list; and \n\n(ii) other services mentioned in Division 8 of the aged care service list that are needed by the resident; and \n\n(iii) accommodation; and \n\n(c) the charges for services and for accommodation are payable to the same entity. \n\n \n\nTranslation of references in the Aged Care Rules 2025 \n\n \n\n(4) For the purposes of this section: \n\n(a) a reference to an individual in Division 8 of the aged care service list is to be read as a reference to a resident; and \n\n(b) a reference to a residential care home in Division 8 of the aged care service list is to be read as a reference to a residential facility. \n\n \n\nNote: Subject to the requirements of paragraphs 38-25(3)(a) and (c) of the Act, the supply of any of the services mentioned in this section is GST-free. \n\n \n\n\n\n\nSchedule 1—Repeals\n\nA New Tax System (Goods and Services Tax) (GST-free Supply—Residential Care—Non-government Funded Supplier) Determination 2015\n\n1  The whole of the instrument\n\nRepeal the instrument.\n","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":6,"scope_assessment":{"changed":true,"description":"This Determination repeals the 2015 Determination in full (Schedule 1) and restates which Division 8 aged care services supplied to a ‘resident’ are to be treated as a kind of GST‑free supply for paragraph 38‑25(3)(b) of the GST Act (section 6(1) and Schedule 1). It ties commencement to the start of the Aged Care Act 2024 (section 2) and adds a specific exclusion for any portion charged as a higher everyday living fee (section 6(2)). It also requires the services to be supplied as a packaged written agreement with accommodation and common billing to a single entity (section 6(3)(b)–(c)), and translates certain terms for consistency with the Aged Care Rules 2025 (section 6(4)). These changes shift the practical scope and administrative framing of the GST‑free treatment compared with the earlier instrument by (a) aligning the rule to the Aged Care Act 2024 timetable, (b) expressly excluding higher everyday living fees, and (c) imposing package and billing‑to‑one‑entity conditions (sections cited: Schedule 1; sections 2, 6(1)–(4))."},"complexity_factors":["Extensive cross‑references to other instruments and statutes: the GST Act (paragraph 177‑10(1)(c)), the Aged Care Act 2024 (eg, higher everyday living fee, section 284) and the aged care service list (section 6(1)).","Dependence on regulations to specify which aged care list provisions are covered (section 6(1)) creates interpretive reliance on future delegated legislation.","Requirements that supplies be provided as a particular statutory ‘package’ under a written agreement and that charges be payable to the same entity (section 6(3)(b)–(c)) increase administrative and recordkeeping complexity.","An exclusion carve‑out for higher everyday living fees (section 6(2)) requires allocation of charges and possible fee‑splitting on invoices.","Translation of terminology between instruments (section 6(4)) requires readers to map terms across the Aged Care Rules 2025 and this Determination.","Repeal of an earlier instrument (Schedule 1) means prior practice or precedent under the 2015 Determination must be rechecked against the new text.","Limited standalone definitions in the Determination (section 5) mean several operative terms must be resolved by reference to other instruments."],"plain_english_summary":"This Determination specifies which non‑government residential aged‑care services are GST‑free under the GST Act, taking effect on commencement of the Aged Care Act 2024. GST‑free treatment applies only where services are supplied as a packaged written agreement that includes specified care, any other Division 8 services and accommodation, with charges payable to the same entity; any component of a higher everyday living fee is excluded. It repeals the 2015 Determination and relies on the aged care list and GST Act cross‑references."},"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"This Determination appears to maintain the same scope as its 2015 predecessor. It continues to specify which residential care services are GST-free for non-government funded suppliers. While it updates references to the new Aged Care Act 2024 and introduces the concept of 'higher everyday living fees' (a new term from that Act), this represents modernisation to align with contemporary aged care funding structures rather than an expansion beyond the original purpose of defining GST-free residential care services."},"complexity_factors":["Multiple cross-references to external documents: requires reading alongside the Aged Care Act 2024, the GST Act 1999, and the 'aged care service list' (a separate legislative instrument)","Nested conditional logic: services must meet three cumulative criteria in subsection (3) to qualify, plus a negative condition in subsection (2) excluding higher everyday living fees","Translation provisions in subsection (4) that remap terminology between the aged care service list and this Determination ('individual' becomes 'resident', 'residential care home' becomes 'residential facility')","Reliance on defined terms from multiple sources: terms like 'GST-free', 'supply', and 'aged care service list' are defined in the parent Act rather than this instrument","Specific item-by-item referencing to sections 8-150 and 8-155 of the aged care service list, creating dependency on detailed external scheduling"],"plain_english_summary":"This law is a **Determination** (a type of official rule made by a Minister) that decides which aged care services are **GST-free** (meaning no 10% Goods and Services Tax is charged) when provided by **non-government funded suppliers**.\n\n**What it does:**\n- It replaces an old 2015 rule with updated rules for 2025.\n- It specifies that certain residential care services are GST-free when supplied to aged care **residents** (people living in aged care facilities).\n- To qualify, the services must:\n  - Be provided as part of a **package deal** that includes accommodation and core care services (like help with daily living, nursing care, etc.)\n  - Be covered by a **written agreement**\n  - Have all charges paid to the **same entity** (the same organisation)\n\n**The catch:**\n- If a supplier charges a **\"higher everyday living fee\"** (an extra fee for premium services or better amenities), then that portion of the service **is not GST-free** — GST must be charged on that extra amount.\n\n**Who it affects:**\n- **Aged care providers** that don't receive government funding (non-government funded suppliers)\n- **Aged care residents** who pay for their own care (self-funded retirees or those not eligible for government subsidies)\n- The rules ensure these residents aren't unfairly charged GST on essential care services, while allowing the tax to apply to optional premium upgrades.\n\n**Why it matters:**\nThis keeps aged care affordable for self-funded older Australians by maintaining the GST exemption for essential care, while clarifying that luxury add-ons should attract GST. It aligns with the new Aged Care Act 2024."}},"importantCases":[],"_links":{"self":"/api/acts/f2025l01323","history":"/api/acts/f2025l01323/history","analysis":"/api/acts/f2025l01323/analysis","conflicts":"/api/acts/f2025l01323/conflicts","importantCases":"/api/acts/f2025l01323/important-cases","documents":"/api/acts/f2025l01323/documents"}}