Section 1 - GST-Free Supply (Care) Determination 2025 - GST-Free Supply (Care) Determination 2025

1GST-Free Supply (Care) Determination 2025

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GST-Free Supply (Care) Determination 2025

I, Sam Rae, Minister for Aged Care and Seniors, make this Determination under the A New Tax System (Goods and Services Tax) Act 1999.

Dated 29 October 2025

Sam Rae

Minister for Aged Care and Seniors

Contents

1 Name

2 Commencement

3 Authority

4 Schedules

5 Definitions

6 Supply of care to targeted person

7 Supply of care to carer

Schedule 1—Care provided to targeted persons

Schedule 2—Care provided to carers

Schedule 3—Repeals

GST-Free Supply (Care) Determination 2017

1 Name

This Determination is the GST-free Supply (Care) Determination 2025.

2 Commencement

(1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Commencement information
Column 1 Column 2 Column 3
Provisions Commencement Date/Details
1. The whole of this instrument At the same time as the Aged Care Act 2024 Commences. 1 November 2025

Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.

(2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.

3 Authority

This instrument is made under paragraph 177-10(1)(d) of the A New Tax System (Goods and Services Tax) Act 1999.

4 Schedules

Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.

5 Definitions

Note: A number of expressions used in this instrument are defined in the Act, including the following:

Item	Service
1	Home help
2	Personal care
3	Home maintenance
4	Home modification
5	Provision of food
6	Provision and delivery of meals at home or at a day care or similar centre
7	Respite care
8	Transport to and from day care or similar centres and for shopping trips, social outings and for health-related purposes
9	Community paramedical services
10	Community nursing
11	Assessment of the person’s care needs
12	Referral to other community care services
13	Training in the use of aids and appliances and in how to get the most out of the other services mentioned in this Schedule
14	Individual care planning or case management
15	Provision of basic equipment for social support
16	Day care
17	Linen services
18	Counselling
19	Community advocacy for a purpose mentioned in paragraphs 265(2)(b), (d) or (e) of the Aged Care Act 2024
20	Medication management
21	Provision and monitoring of personal alert systems
22	Continence management

Item	Service
1	Home help
2	Personal care
3	Home maintenance
4	Home modification
5	Provision of food
6	Provision and delivery of meals at home or at a day care or similar centre
7	Respite care
8	Transport to and from day care or similar centres and for shopping trips, social outings and health-related purposes
9	Training in the provision of services mentioned in Schedule 1
10	Provision of basic equipment for social support
11	Linen services
12	Counselling
13	Carer support
14	Community advocacy for a purpose mentioned in paragraphs 265(2)(b), (d) or (e) of the Aged Care Act 2024
15	Provision and monitoring of personal alert systems
16	Assessment of the carer’s care needs
17	Referral to other community care services