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A New Tax System (Goods and Services Tax) Act 1999
38‑40 Specialist disability services38‑40 Specialist disability services
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38‑40 Specialist disability services
(1) A supply of services is GST‑free if the supplier receives funding under the former Disability Services Act 1986 or under a complementary *State law or *Territory law in respect of the services. (2) A supply of services is GST‑free if the supplier receives funding under the Disability Services and Inclusion Act 2023 or under a complementary *State law or *Territory law in respect of the services.