{"id":"F2017L00377","name":"GST-free Supply (Health Services) Determination 2017","slug":"gst-free-supply-health-services-determination-2017","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":439164,"registerId":"F2017L00377-fast-fetch-1775955283004","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"GST-free Supply (Health Services) Determination 2017","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\nmeta-generator: Aspose.Words for .NET 20.2\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n \n\n ![](image.001.png)\n\nGST-free Supply (Health Services) Determination 2017\n\n \n\nI, Greg Hunt, Minister for Health, make this Determination under paragraph 177‑10(4)(a) of the A New Tax System (Goods and Services Tax) Act 1999.\n\nDated           27 March 2017\n\n \n\n \n\nGREG HUNT\n\nMinister for Health\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\nContents\n\n \n\n[1. Name of Determination](#_Toc476841365)\n\n[2. Commencement](#_Toc476841366)\n\n[3. Authority](#_Toc476841367)\n\n[4. Schedule](#_Toc476841368)\n\n[5. Definitions](#_Toc476841369)\n\n[6. GST-free supply of a health service - resident under treatment at a psychiatric hostel](#_Toc476841370)\n\n[7. GST-free supply of a health service - prevention and control of substance abuse by Aboriginal and Torres Strait Islander people](#_Toc476841371)\n\n \n\n[Schedule 1—Repeals](#_Toc476841372)\n\n[1. The whole of the instrument](#_Toc476841373)\n\n \n\n# 1.                 Name of Determination\n\nThis Determination is the GST-free Supply (Health Services) Determination 2017.\n\n# 2.                 Commencement\n\nThis Determination commences on 1 April 2017.\n\n# 3.                 Authority\n\nThis Determination is made under paragraph 177-10(4)(a) of the A New Tax System (Goods and Services Tax) Act 1999.\n\n# 4.                 Schedule\n\nEach instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.\n\n# 5.                 Definitions\n\nIn this Determination:\n\nAct means the A New Tax System (Goods and Services Tax) Act 1999.\n\npsychiatric hostel means premises licensed as a private psychiatric hostel under the Private Hospitals and Health Services Act 1927 (WA). \n\nNote:   The following expressions that are used in this Determination are defined in the Act:\n\n-                   GST-free\n-                   supply\n\n\n# 6.                 GST-free supply of a health service - resident under treatment at a psychiatric hostel\n\n(1) For paragraph 38-15(c) of the Act, a supply of a health service of any of the following kinds, to a resident under treatment at a psychiatric hostel, is determined:\n\n \n\n(a) accommodation;\n\n(b) meals and refreshments;\n\n(c) laundry;\n\n(d) 24 hour supervision (including supervision and assistance with   medications);\n\n(e) assistance with daily living activities. \n\n \n\nNote:    Examples of assistance with daily living activities include, but are not limited to, bathing, showering, personal hygiene, grooming, dressing, undressing and communication.\n\n \n\n(2) In subsection (1), resident has the same meaning as in section 26P of the Private Hospitals and Health Services Act 1927 (WA).\n\n \n\nNote:    Subject to the requirements of paragraphs 38-15 (a) and (b) of the Act, the supply of any of the health services mentioned in section 6 is GST-free\n\n# 7.                 GST-free supply of a health service - prevention and control of substance abuse by Aboriginal and Torres Strait Islander people\n\n(1) For paragraph 38-15(c) of the Act, a supply of a health service of a kind specified in subsection (2), is determined, where the service is supplied:\n\n \n\n(a)  in an institutional full-time residential setting; and\n\n(b) for the primary purpose of the prevention and control of substance abuse by\n\nAboriginal and Torres Strait Islander people.\n\n \n\n(2) The kinds of health service are:\n\n \n\n(a) accommodation;\n\n(b) meals and refreshments for residents;\n\n(c) laundry for residents;\n\n(d) supervision (including supervision and assistance with medications). \n\n \n\nNote:    Subject to the requirements of paragraphs 38-15 (a) and (b) of the Act, the supply of any of the health services mentioned in section 7 is GST-free.\n\n\n# Schedule 1—Repeals\n\n \n\nGST-free Supply (Health Services) Determination 2000\n\n# 1.                 The whole of the instrument\n\n   Repeal the instrument.   \n\n \n","sortOrder":0}],"analysis":{"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"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The legislation maintains its original narrow scope. It was always intended to specify particular GST-free health services via delegated legislation, and it continues to do so for exactly two specific service categories. The 2017 version simply updates and replaces the 2000 Determination without expanding beyond the original purpose of identifying specific GST-free health supplies."},"complexity_factors":["Very short instrument (7 sections plus Schedule)","Only 2 defined terms ('Act' and 'psychiatric hostel')","Minimal cross-referencing (only references to specific sections of the GST Act 1999 and one WA state Act)","Simple conditional structure (two standalone scenarios with clear criteria)","No nested exceptions or complex logical operators","Straightforward repeal mechanism in Schedule 1"],"plain_english_summary":"This Determination adds two types of residential health services to the GST-free list: psychiatric hostel care in Western Australia and full-time residential substance‑abuse programs primarily for Aboriginal and Torres Strait Islander people. Affected patients won’t pay the 10% GST and providers won’t charge it (nor claim related input tax credits). It keeps essential supports more affordable and updates the previous Determination for current GST administration."},"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":true,"description":"Yes. The Determination repeals the earlier GST-free Supply (Health Services) Determination 2000 (Schedule 1) and replaces it with a targeted list of GST-free services in two contexts: (a) residents under treatment at WA-licensed private psychiatric hostels (section 6), and (b) institutional full-time residential services for prevention and control of substance abuse by Aboriginal and Torres Strait Islander people (section 7). This modifies scope by expressly specifying covered services and by tying eligibility to the GST Act tests and a WA statutory definition of 'resident'."},"complexity_factors":["Cross-references to the A New Tax System (Goods and Services Tax) Act 1999 (paragraph 38-15 and paragraph 177-10(4)(a)) create dependency on external statutory definitions and tests (see sections 3, 6 note, 7 note).","Reliance on a state statute definition: 'psychiatric hostel' and 'resident' reference the Private Hospitals and Health Services Act 1927 (WA) and its section 26P (see section 5 and section 6(2)).","Eligibility is fact-dependent: terms such as 'resident under treatment', 'institutional full-time residential setting' and 'primary purpose' require factual assessment by suppliers or administrators (see sections 6 and 7).","Conditionality under other GST Act requirements: supplies are GST-free only if paragraph 38-15(a) and (b) of the Act are also satisfied, introducing layered legal tests (see notes to sections 6 and 7).","Replaces an earlier instrument wholesale (Schedule 1 repeals the 2000 Determination), so historical scope and transitional implications may need checking (see Schedule 1).","Non-exhaustive example language (assistance with daily living activities) leaves room for interpretive uncertainty about included services (see section 6 note)."],"plain_english_summary":"This Determination says certain services are GST-free when supplied in two specific residential health settings: to residents treated at WA‑licensed private psychiatric hostels, and in institutional full‑time residential programs whose primary purpose is preventing or controlling substance abuse by Aboriginal and Torres Strait Islander people. It lists accommodation, meals, laundry, supervision (including medication help) and assistance with daily living as GST-free under paragraph 38‑15(c) of the GST Act."}},"importantCases":[],"_links":{"self":"/api/acts/gst-free-supply-health-services-determination-2017","history":"/api/acts/gst-free-supply-health-services-determination-2017/history","analysis":"/api/acts/gst-free-supply-health-services-determination-2017/analysis","conflicts":"/api/acts/gst-free-supply-health-services-determination-2017/conflicts","importantCases":"/api/acts/gst-free-supply-health-services-determination-2017/important-cases","documents":"/api/acts/gst-free-supply-health-services-determination-2017/documents"}}