A New Tax System (Goods and Services Tax) Act 1999
38‑38 Disability support provided to NDI38‑38 Disability support provided to NDIS participants
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38‑38 Disability support provided to NDIS participants
A supply is GST‑free if the supply: (a) is a supply to a participant (within the meaning of the National Disability Insurance Scheme Act 2013) for whom a participant’s plan is in effect under section 37 of that Act; and (b) is a supply of one or more of the reasonable and necessary supports specified in the statement included, under subsection 33(2) of that Act, in the participant’s plan; and (c) is made under a written agreement, between the supplier and the participant or another person, that: (i) identifies the participant; and (ii) states that the supply is a supply of one or more of the reasonable and necessary supports specified in the statement included, under subsection 33(2) of that Act, in the participant’s plan; and (d) is of a kind that the *Disability Services Minister has determined in writing.