{"id":"F2025L01325","name":"GST-Free Supply (Care) Determination 2025","slug":"gst-free-supply-care-determination-2025","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":443026,"registerId":"F2025L01325-fast-fetch-1775957941645","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"GST-Free Supply (Care) 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\nGST-Free Supply (Care) 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\nContents\n\n1  Name\n\n2  Commencement\n\n3  Authority\n\n4  Schedules\n\n5  Definitions\n\n6 Supply of care to targeted person\n\n7 Supply of care to carer\n\nSchedule 1—Care provided to targeted persons\n\nSchedule 2—Care provided to carers\n\nSchedule 3—Repeals\n\nGST-Free Supply (Care) Determination 2017\n\n \n\n\n\n\n \n\n1  Name\n\n This Determination is the GST-free Supply (Care) 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- 1. 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Care Act 2024 Commences. 1 November 2025\n\n\nNote: This table relates only to the provisions of this instrument as originally made.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\nThis instrument is made under paragraph 177-10(1)(d) 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\ncare means services to enable a targeted person to continue to live at home.\n\ncarer means a person who provides care to a targeted person.\n\nrespite care means care provided as an alternative care arrangement with the primary purpose of giving a carer or targeted person a short-term break from the usual care arrangement.\n\ntargeted person means a frail, older person or a younger person who:\n\n(a) has a moderate, severe or profound disability (including addiction to a drug); and\n\n(b) lives at home; and\n\n(c) would, in the absence of services of the kind mentioned in Schedule 1, be at risk of prematurely or inappropriately needing:\n\n(i) long term care in a hospital or other institution; or\n\n(ii) funded aged care services provided at an approved residential care home within the meaning of the Aged Care Act 2024. \n\n6  Supply of care to targeted person\n\nFor the purpose of paragraph 38-30(4)(b) of the Act, the supply of care of a kind mentioned in Schedule 1 to a targeted person is of a kind determined by the Aged Care Minister. \n\nNote:   Subject to the requirements of paragraph 38-30(4)(a) of the Act, the supply of care of a kind mentioned in Schedule 1 is GST-free.\n\n7  Supply of care to carer\n\nFor the purpose of paragraph 38-30(4)(b) of the Act, the supply of care of a kind mentioned in Schedule 2 to a carer that substantially enables the carer to give care to a targeted person is of a kind determined by the Aged Care Minister. \n\nNote:   Subject to the requirements of paragraph 38-30(4)(a) of the Act in the circumstances mentioned in section 7, the supply of care of a kind mentioned in Schedule 2 is GST-free.\n\n\n\n\nSchedule 1—Care provided to targeted persons\n\n \n\n| Item | Service |\n| --- | --- |\n| 1 | Home help |\n| 2 | Personal care |\n| 3 | Home maintenance |\n| 4 | Home modification |\n| 5 | Provision of food |\n| 6 | Provision and delivery of meals at home or at a day care or similar centre |\n| 7 | Respite care |\n| 8 | Transport to and from day care or similar centres and for shopping trips, social outings and for health-related purposes |\n| 9 | Community paramedical services |\n| 10 | Community nursing |\n| 11 | Assessment of the person’s care needs |\n| 12 | Referral to other community care services |\n| 13 | Training in the use of aids and appliances and in how to get the most out of the other services mentioned in this Schedule |\n| 14 | Individual care planning or case management |\n| 15 | Provision of basic equipment for social support |\n| 16 | Day care |\n| 17 | Linen services |\n| 18 | Counselling |\n| 19 | Community advocacy for a purpose mentioned in paragraphs 265(2)(b), (d) or (e) of the Aged Care Act 2024 |\n| 20 | Medication management |\n| 21 | Provision and monitoring of personal alert systems |\n| 22 | Continence management |\n\n\n \n\n \n\n\n\n\nSchedule 2—Care provided to carers\n\n \n\n| Item | Service |\n| --- | --- |\n| 1 | Home help |\n| 2 | Personal care |\n| 3 | Home maintenance |\n| 4 | Home modification |\n| 5 | Provision of food |\n| 6 | Provision and delivery of meals at home or at a day care or similar centre |\n| 7 | Respite care |\n| 8 | Transport to and from day care or similar centres and for shopping trips, social outings and health-related purposes |\n| 9 | Training in the provision of services mentioned in Schedule 1 |\n| 10 | Provision of basic equipment for social support |\n| 11 | Linen services |\n| 12 | Counselling |\n| 13 | Carer support |\n| 14 | Community advocacy for a purpose mentioned in paragraphs 265(2)(b), (d) or (e) of the Aged Care Act 2024 |\n| 15 | Provision and monitoring of personal alert systems |\n| 16 | Assessment of the carer’s care needs |\n| 17 | Referral to other community care services |\n\n\n \n\n\n\n\nSchedule 3—Repeals\n\nGST-Free Supply (Care) Determination 2017\n\n1  The whole of the instrument\n\nRepeal the instrument.\n\n \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 re-enactment and update of the 2017 determination. The scope remains limited to specifying which community care services are GST-free for eligible persons and carers. The update aligns definitions with the new Aged Care Act 2024 but does not expand beyond the original purpose of listing GST-free care services."},"complexity_factors":["Short instrument: only 7 operative sections plus 3 schedules","Minimal defined terms: only 4 definitions in section 5 (care, carer, respite care, targeted person), with others imported from parent Act","Simple structure: straightforward tabular lists of services in Schedules 1 and 2","Limited cross-referencing: only references to GST Act 1999 (paragraphs 38-30(4)(a) and (b), section 177-10(1)(d)) and Aged Care Act 2024 (section 265)","No nested exceptions or conditional logic beyond basic eligibility criteria in the definition of 'targeted person'","Single repeal provision replacing 2017 instrument"],"plain_english_summary":"This law declares certain home-care and carer support services GST-free, lowering costs for frail older Australians and younger people with moderate-to-severe disabilities (and their carers) so they can remain living at home rather than enter hospital or residential care. It replaces the 2017 determination and aligns the GST-free list with the new Aged Care Act 2024; services must still meet existing GST Act requirements to qualify."},"flash_summary":{"complexity_score":6,"scope_assessment":{"changed":true,"description":"This instrument repeals the GST-Free Supply (Care) Determination 2017 and issues a new Determination setting definitions, eligibility rules and two service lists for GST-free treatment. The text replaces the earlier instrument, but does not itself provide a line-by-line comparison, so substantive differences in coverage or eligibility relative to the 2017 instrument cannot be determined from this instrument alone."},"complexity_factors":["Cross-references to the GST Act (paragraph 38-30(4)(b) and 38-30(4)(a)) create dependency on external statutory tests (sections 6 and 7).","Multi-criteria definition of 'targeted person' (frailty/disability, residence at home, and risk of premature institutionalisation) requires factual assessment (section 5).","Delegated determinations by the Aged Care Minister set scope and create administrative discretion (sections 6 and 7).","Vague legal standard 'substantially enables' for carer supplies imposes interpretive uncertainty for suppliers and administrators (section 7).","Two detailed service lists (Schedules 1 and 2) create multiple eligibility pathways and compliance checks for providers (Schedules 1–2).","Cross-references to the Aged Care Act 2024 for advocacy purposes (paragraphs 265(2)(b),(d),(e)) add an extra statutory linkage (Schedules 1 and 2).","Commencement timed to the Aged Care Act 2024 may affect transitional administrative steps (section 2).","Full repeal of the 2017 Determination means stakeholders must map prior entitlements to the new instrument (Schedule 3)."],"plain_english_summary":"This Determination lists specific home‑care and carer services that are GST‑free when supplied to eligible “targeted persons” (frail older people or younger people with moderate‑to‑profound disability living at home and at risk of premature institutional care) and to carers when the supply substantially enables them to give care.\n\nThe Aged Care Minister makes the determination under the GST Act; it replaces the 2017 Determination and commences with the Aged Care Act 2024. Suppliers must verify eligibility before treating supplies as GST‑free."}},"importantCases":[],"_links":{"self":"/api/acts/gst-free-supply-care-determination-2025","history":"/api/acts/gst-free-supply-care-determination-2025/history","analysis":"/api/acts/gst-free-supply-care-determination-2025/analysis","conflicts":"/api/acts/gst-free-supply-care-determination-2025/conflicts","importantCases":"/api/acts/gst-free-supply-care-determination-2025/important-cases","documents":"/api/acts/gst-free-supply-care-determination-2025/documents"}}