A New Tax System (Goods and Services Tax) Act 1999
38‑30 Home care etc.38‑30 Home care etc.
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38‑30 Home care etc.
(1) A supply of care is GST‑free if subsidy is payable under Division 1, 2 or 3 of Part 2 of Chapter 4 of the Aged Care Act 2024 to the supplier for the care. (2) A supply of care is GST‑free if the supplier receives funding under the Home and Community Care Act 1985 in connection with the supply. (3) A supply of care is GST‑free if the supply is of services: (a) that are provided to one or more aged or disabled people; and (b) that are of a kind covered by a provision of the *aged care service list specified in regulations made for the purposes of this paragraph. (4) A supply of care is GST‑free if: (a) the supplier receives funding from the Commonwealth, a State or a Territory in connection with the supply; and (b) the supply of the care is of a kind determined in writing by the *Aged Care Minister for the purposes of this paragraph.