{"id":"F2025L00029","name":"Legislation (Deferral of Sunsetting—A New Tax System (Goods and Services Tax) (GST‑free Supply—Residential Care) Instruments) Certificate 2025","slug":"legislation-deferral-of-sunsetting-a-new-tax-system-goods-and-services-tax-gst-free-supply-residenti","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":442705,"registerId":"F2025L00029-fast-fetch-1775957660494","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Legislation (Deferral of Sunsetting—A New Tax System (Goods and Services Tax) (GST‑free Supply—Residential Care) Instruments) Certificate 2025","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![Commonwealth Coat of Arms of Australia](image.001.jpeg)\n\n \n\nLegislation (Deferral of Sunsetting—A New Tax System (Goods and Services Tax) (GST‑free Supply—Residential Care) Instruments) Certificate 2025\n\nI, Mark Dreyfus KC, Attorney‑General, make the following certificate.\n\nDated 13 January 2025\n\nMark Dreyfus KC\n\nAttorney‑General\n\n \n\n \n\n \n\n \n\n \n\nContents\n\n1 Name\n\n2 Commencement\n\n3 Authority\n\n4 Deferral of sunsetting\n\n5 Repeal of this instrument\n\n \n\n1  Name\n\n  This instrument is the Legislation (Deferral of Sunsetting—A New Tax System (Goods and Services Tax) (GST‑free Supply—Residential Care) Instruments) Certificate 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 The day after this instrument is registered. 22 January 2025\n\n\nNote: This table relates only to the provisions of this instrument as originally made.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 51(1)(c) of the Legislation Act 2003.\n\n4  Deferral of sunsetting\n\n  The following instruments, for which the sunsetting day is 1 April 2025, are repealed by section 51 of the Legislation Act 2003 on 1 April 2027:\n\n (a) A New Tax System (Goods and Services Tax) (GST‑free Supply—Residential Care—Government Funded Supplier) Determination 2015;\n\n (b) A New Tax System (Goods and Services Tax) (GST‑free Supply—Residential Care—Non‑government Funded Supplier) Determination 2015.\n\n5  Repeal of this instrument\n\n  This instrument is repealed at the start of 2 April 2027.\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":2,"scope_assessment":{"changed":false,"description":"This instrument performs exactly the function its title suggests: deferring the sunsetting of specific GST instruments. It has not expanded beyond its original administrative purpose."},"complexity_factors":["Very short instrument (5 sections, approximately 1 page)","Only 2 substantive provisions (sections 4 and 5)","No defined terms section","Minimal cross-referencing (only references to the Legislation Act 2003 and the two determinations being deferred)","Simple conditional logic (automatic repeal on a fixed date)","Straightforward purpose: single administrative action (deferral of sunsetting)"],"plain_english_summary":"This certificate delays the sunsetting of two tax determinations that make residential care services GST-free, extending their expiry from 1 April 2025 to 1 April 2027. \n\nIt preserves current GST-free treatment for government‑funded and non‑government residential care, affecting aged‑care providers, residents and the ATO by avoiding immediate tax uncertainty."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":true,"description":"This certificate changes timing only: it defers the automatic repeal of two GST‑free residential care determinations from 1 April 2025 to 1 April 2027 (s4). It does not alter the substantive content of those determinations, but it extends the period during which suppliers and recipients remain subject to the existing GST‑free rules (s4). The certificate itself commences after registration (s2) and is repealed on 2 April 2027 (s5)."},"complexity_factors":["Narrow substantive effect: only changes the repeal date for two existing determinations (s4) — no amendment to their operative text.","Simple legal form: made as a certificate under paragraph 51(1)(c) of the Legislation Act 2003 (s3) — procedural instrument rather than primary legislation.","Commencement mechanics are explicit: instrument commences the day after registration (s2) — low ambiguity but requires attention to timing.","Temporal housekeeping: the instrument itself is repealed shortly after the deferred sunsetting (s5), which adds a short administrative lifecycle to track.","Dependency on Legislation Act sunsetting mechanism (s4 reference to repeal by s51) — understanding requires basic knowledge of the Legislation Act’s sunsetting process.","Limited stakeholder impact but practical implications for tax compliance, accounting and pricing for residential‑care suppliers and recipients (implied by continued GST‑free status in s4)."],"plain_english_summary":"This instrument delays the automatic repeal (sunsetting) of two GST‑free supply determinations for residential care, moving the repeal from 1 April 2025 to 1 April 2027 (see s4). \n\nIt preserves current GST‑free treatment and existing compliance arrangements for government‑funded and non‑government residential‑care suppliers and their recipients for two additional years; taxpayers and administrators must continue to apply the existing rules until the new repeal date (see s4 and s2)."}},"importantCases":[],"_links":{"self":"/api/acts/legislation-deferral-of-sunsetting-a-new-tax-system-goods-and-services-tax-gst-free-supply-residenti","history":"/api/acts/legislation-deferral-of-sunsetting-a-new-tax-system-goods-and-services-tax-gst-free-supply-residenti/history","analysis":"/api/acts/legislation-deferral-of-sunsetting-a-new-tax-system-goods-and-services-tax-gst-free-supply-residenti/analysis","conflicts":"/api/acts/legislation-deferral-of-sunsetting-a-new-tax-system-goods-and-services-tax-gst-free-supply-residenti/conflicts","importantCases":"/api/acts/legislation-deferral-of-sunsetting-a-new-tax-system-goods-and-services-tax-gst-free-supply-residenti/important-cases","documents":"/api/acts/legislation-deferral-of-sunsetting-a-new-tax-system-goods-and-services-tax-gst-free-supply-residenti/documents"}}