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A New Tax System (Goods and Services Tax) Regulations 2019
38‑25.01 Residential care etc.38‑25.01 Residential care etc.
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#### 38‑25.01 Residential care etc.
(1) For the purposes of paragraphs 38‑25(1)(a), 38‑25(2)(b) and 38‑25(3)(b) of the Act, a service covered by a provision of Division 8 of the aged care service list is specified to the extent that the supplier of the service does not charge the person to whom the service is supplied a higher everyday living fee (within the meaning of section 284 of the Aged Care Act 2024) for the service.
(2) For the purposes of paragraph 38‑25(3)(c) of the Act, the following provisions of the aged care service list are specified:
(a) item 2 in the table in section 8‑150;
(b) item 3 in the table in section 8‑150;
(c) paragraphs (a), (b) and (c) of column 2 of item 5 in the table in section 8‑150;
(d) paragraph (a) of column 2 of item 6 in the table in section 8‑150;
(e) item 4 in the table in section 8‑155.