{"id":"F2017L00734","name":"GST-free Supply (National Disability Insurance Scheme Supports) Determination 2017","slug":"gst-free-supply-national-disability-insurance-scheme-supports-determination-2017","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":96571,"registerId":"commonwealth-F2017L00734-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Name of Determination","content":"#### 1 Name of Determination\n\n  This Determination is the GST-free Supply (National Disability Insurance Scheme Supports) Determination 2017.","sortOrder":0},{"sectionNumber":"2","sectionType":"section","heading":"Interpretation","content":"#### 2 Interpretation\n\n  In this Determination, a reference to the Act is to be taken as a reference to the A New Tax System (Goods and Services Tax) Act 1999.\n  Other expressions have the same meaning in this Determination as in the Act.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Supplies that are GST-free","content":"#### 3 Supplies that are GST-free\n\n  For the purposes of paragraph 38-38(d) of the Act, a supply of a kind described in Schedule 1 is GST-free if the supply also meets the other requirements of section 38-38 of the Act.","sortOrder":2},{"sectionNumber":"4","sectionType":"section","heading":"Supplies that are GST-free if they are listed in other Determinations","content":"#### 4 Supplies that are GST-free if they are listed in other Determinations\n\n  For the purposes of paragraph 38-38(d) of the Act, a supply of a kind described in Schedule 2 is GST-free if:\n  (a) the supply also meets the other requirements of section 38-38 of the Act; and\n  (b) the supply is of a kind listed in 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) sections 6 or 7 of the GST-free Supply (Health Services) Determination 2017; or\n  (iv) such later replacement determination from time to time that has been made for the purposes of sections 38-15, 38-25 and 38-30 of the Act.","sortOrder":3},{"sectionNumber":"5","sectionType":"section","heading":"Application","content":"#### 5 Application\n\n  This Determination applies to supplies made on or after 1 July 2017 which are made on or before 30 June 2021.","sortOrder":4}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1804},"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"The Determination maintains its original targeted scope of specifying which NDIS-funded supports qualify for GST-free status. It operates as a technical list-making instrument under the GST Act without expanding into broader policy areas."},"complexity_factors":["Cross-references to three separate legislative determinations (Care, Residential Care, and Health Services)","Dependent on Schedule 1 and Schedule 2 contents which define the actual supplies but are not provided in the extract","Dual conditional requirements: supplies must satisfy both this Determination and section 38-38 of the parent GST Act","Imported definitions from the A New Tax System (Goods and Services Tax) Act 1999 without restatement in the instrument"],"plain_english_summary":"This Determination makes certain disability supports **tax-free (GST-free)** when funded through the National Disability Insurance Scheme (NDIS).\n\n**How it works:**\n\n* **Schedule 1 supports**: Specific supports listed in Schedule 1 are GST-free provided they meet the general NDIS requirements in section 38-38 of the GST Act (meaning they must be disability supports funded under the NDIS).\n\n* **Schedule 2 supports**: Additional supports are GST-free only if they appear in Schedule 2 **and** are also listed in separate health or care determinations—such as disability care, residential care, or health services. This ensures that where NDIS supports overlap with existing GST-free health services, no tax is charged.\n\n**Who benefits?**\n\nPeople with disabilities pay no 10% GST on these specific supports, and registered NDIS providers do not charge GST on them.\n\n**Time limits:**\nThis applies to supplies made between 1 July 2017 and 30 June 2021."}},"importantCases":[],"_links":{"self":"/api/acts/gst-free-supply-national-disability-insurance-scheme-supports-determination-2017","history":"/api/acts/gst-free-supply-national-disability-insurance-scheme-supports-determination-2017/history","analysis":"/api/acts/gst-free-supply-national-disability-insurance-scheme-supports-determination-2017/analysis","conflicts":"/api/acts/gst-free-supply-national-disability-insurance-scheme-supports-determination-2017/conflicts","importantCases":"/api/acts/gst-free-supply-national-disability-insurance-scheme-supports-determination-2017/important-cases","documents":"/api/acts/gst-free-supply-national-disability-insurance-scheme-supports-determination-2017/documents"}}