4Supplies that are GST-free if they are listed in other Determinations

4 Supplies that are GST-free if they are listed in other Determinations

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.