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Name of Determination
1 Name of Determination
This Determination is the GST-free Supply (National Disability Insurance Scheme Supports) Determination 2017.
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Commonwealth legislation
This Act has been repealed and is no longer in force. It is retained for historical reference.
This Determination makes certain disability supports tax-free (GST-free) when funded through the National Disability Insurance Scheme (NDIS).
How it works:
Schedule 1 supports: Specific supports listed in Schedule 1 are GST-free provided they meet the general NDIS requirements in section 38-38 of the GST Act (meaning they must be disability supports funded under the NDIS).
Schedule 2 supports: Additional supports are GST-free only if they appear in Schedule 2 and are also listed in separate health or care determinations—such as disability care, residential care, or health services. This ensures that where NDIS supports overlap with existing GST-free health services, no tax is charged.
Who benefits?
People with disabilities pay no 10% GST on these specific supports, and registered NDIS providers do not charge GST on them.
Time limits: This applies to supplies made between 1 July 2017 and 30 June 2021.
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Direct links to the current provisions in GST-free Supply (National Disability Insurance Scheme Supports) Determination 2017.
This Determination is the GST-free Supply (National Disability Insurance Scheme Supports) Determination 2017.
In this Determination, a reference to the Act is to be taken as a reference to the A New Tax System (Goods and Services Tax) Act 1999. Other expressions have the same meaning in this Determination as in the Act.
For the purposes of paragraph 38-38(d) of the Act, a supply of a kind described in Schedule 1 is GST-free if the supply also meets the other requirements of section 38-38 of the Act.
For the purposes of paragraph 38-38(d) of the Act, a supply of a kind described in Schedule 2 is GST-free if: (a) the supply also meets the other requirements of section 38-38 of the Act; and (b) the supply is of a kind listed in any of the following: (i) Schedule 1 to the GST-free Supply (Care) Determination 2017; (ii) section 6 of the A New Tax System (Goods and Services Tax) (GST free Supply—Residential Care—Government Funded Supplier) Determination 2015; (iii) sections 6 or 7 of the GST-free Supply (Health Services) Determination 2017; or (iv) such later replacement determination from time to time that has been made for the purposes of sections 38-15, 38-25 and 38-30 of the Act.
This Determination applies to supplies made on or after 1 July 2017 which are made on or before 30 June 2021.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
This Determination is the GST-free Supply (National Disability Insurance Scheme Supports) Determination 2017.
In this Determination, a reference to the Act is to be taken as a reference to the A New Tax System (Goods and Services Tax) Act 1999. Other expressions have the same meaning in this Determination as in the Act.
For the purposes of paragraph 38-38(d) of the Act, a supply of a kind described in Schedule 1 is GST-free if the supply also meets the other requirements of section 38-38 of the Act.
For the purposes of paragraph 38-38(d) of the Act, a supply of a kind described in Schedule 2 is GST-free if: (a) the supply also meets the other requirements of section 38-38 of the Act; and (b) the supply is of a kind listed in any of the following: (i) Schedule 1 to the GST-free Supply (Care) Determination 2017; (ii) section 6 of the A New Tax System (Goods and Services Tax) (GST free Supply—Residential Care—Government Funded Supplier) Determination 2015; (iii) sections 6 or 7 of the GST-free Supply (Health Services) Determination 2017; or (iv) such later replacement determination from time to time that has been made for the purposes of sections 38-15, 38-25 and 38-30 of the Act.
This Determination applies to supplies made on or after 1 July 2017 which are made on or before 30 June 2021.