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A New Tax System (Goods and Services Tax) Act 1999
38‑35 Specialist aged care programs38‑35 Specialist aged care programs
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38‑35 Specialist aged care programs
A supply of a funded aged care service (within the meaning of the Aged Care Act 2024) is GST‑free if subsidy for a specialist aged care program is payable under Division 5 of Part 2 of Chapter 4 of that Act to the supplier for the care.