{"id":"F2025L01324","name":"A New Tax System (Goods and Services Tax) (GST-free Supply – Residential Care – Government Funded Supplier) Determination 2025","slug":"f2025l01324","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":443025,"registerId":"F2025L01324-fast-fetch-1775957941611","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 – 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 – 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   Minister for Aged Care and Seniors\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—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 – 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Care Act 2024 Commences. 1 November 2025\n\n\nNote: This table relates only to the provisions of this instrument as originally made.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)(b) 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\n3.      supply.\n\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(2)(a) of the Act.\n\n \n\n6 Kinds of services \n\n \n\n1.     Subject to paragraph 6(2) of this instrument, for the purposes of paragraph 38-25(2)(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 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(2)(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\n \n\nTranslation of references in the Aged Care Rules 2025 \n\n \n\n1.     For the purposes of this section: \n\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(2)(a) and (c) of the Act, the supply of any of the services mentioned in this section is GST-free. \n\n\n\n\nSchedule 1—Repeals\n\nA New Tax System (Goods and Services Tax) (GST-free Supply—Residential Care—Government Funded Supplier) Determination 2015\n\n1  The whole of the instrument\n\nRepeal the instrument.\n","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This is a straightforward remake of the 2015 Determination with updated legislative references to align with the new Aged Care Act 2024. The scope remains tightly focused on specifying which Division 8 residential care services are GST-free when provided by government-funded suppliers. The 'higher everyday living fee' exception maintains the same policy intent as the previous instrument — preventing GST avoidance on premium charges while keeping standard services GST-free."},"complexity_factors":["Very short instrument (approximately 1.5 pages of substantive content)","Only 3 defined terms (Act, resident, plus incorporated definitions from parent Act)","Simple structure: definitions, single operative section with one exception, repeal schedule","Minimal cross-referencing — only references to specific paragraphs of the GST Act (38-25(2)(a) and (b)) and the new Aged Care Act 2024","Single conditional limitation in paragraph 6(2) regarding 'higher everyday living fees'","No nested exceptions or complex logical structures"],"plain_english_summary":"This rule makes everyday living services provided in residential aged care (meals, laundry, cleaning under Division 8) GST-free when supplied to residents in aged care facilities, preserving affordability for standard, government‑subsidised care. It affects funded aged care providers and residents; any extra “higher everyday living fee” above the subsidised rate is subject to GST. It replaces the 2015 rule and aligns GST treatment with the Aged Care Act 2024."},"flash_summary":{"complexity_score":5,"scope_assessment":{"changed":true,"description":"The instrument expressly repeals the 2015 Determination (Schedule 1) and re‑frames GST-free coverage by applying Division 8 of the aged care service list to services supplied to residents in residential facilities (s.6(1)). It adds a specific exclusion for services charged a higher everyday living fee (s.6(2)) and provides terminology translations for the Aged Care Rules 2025, while tying commencement to the Aged Care Act 2024 (s.2). These features adjust scope and interpretation compared with the replaced instrument."},"complexity_factors":["Cross‑references to multiple Acts and instruments: relies on the GST Act (para 38-25(2)(b)), the Aged Care Act 2024 (definition of higher everyday living fee, s.284) and the aged care service list (Division 8) rather than standalone definitions (see sections 3, 5, 6(1)).","Narrow exclusion tied to a statutory fee concept: services become ineligible for GST-free treatment if a 'higher everyday living fee' is charged, requiring suppliers to identify and classify fee types (s.6(2)).","Terminology mapping to another instrument: translates terms used in Division 8 for use with the Aged Care Rules 2025, creating dependence on those rules for interpretation (s.6, 'Translation of references').","Commencement dependency: the whole instrument takes effect only when the Aged Care Act 2024 commences, so implementation timing is externally linked (Commencement table, s.2).","Repeal of prior instrument: full repeal of the 2015 Determination (Schedule 1) means transition and comparison issues may arise for ongoing supplies and record‑keeping.","Operational compliance burden on suppliers: suppliers must determine whether supplies fall within Division 8 and whether a higher everyday living fee applies to apply GST-free treatment correctly (s.6)."],"plain_english_summary":"This Determination makes certain residential aged‑care services GST‑free when supplied to a resident by a government‑funded supplier, by applying Division 8 of the aged care service list to services in residential facilities and repealing the 2015 Determination.\n\nIt excludes services charged a higher ‘everyday living fee’ (Aged Care Act 2024 s.284), translates references for the Aged Care Rules 2025, and commences with the Aged Care Act 2024—so government‑funded suppliers receive GST‑free treatment and must track fee types and legal definitions to apply tax treatment correctly."}},"importantCases":[],"_links":{"self":"/api/acts/f2025l01324","history":"/api/acts/f2025l01324/history","analysis":"/api/acts/f2025l01324/analysis","conflicts":"/api/acts/f2025l01324/conflicts","importantCases":"/api/acts/f2025l01324/important-cases","documents":"/api/acts/f2025l01324/documents"}}