A New Tax System (Goods and Services Tax) (GST-free Supply—National Disability Insurance Scheme Supports) Determination 2021
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5 Definitions
Note: A number of expressions used in this instrument are defined in the Act, including the following:
(a) GST‑free;
(b) supply.
In this instrument:
Act means the A New Tax System (Goods and Services Tax) Act 1999.
National Disability Insurance Scheme rules has the same meaning as in the National Disability Insurance Scheme Act 2013.