1Legislation (Deferral of Sunsetting—A New Tax System (Goods and Services Tax) (GST‑free Supply—Residential Care) Instruments) Certificate 2025

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Commonwealth Coat of Arms of Australia

 

Legislation (Deferral of Sunsetting—A New Tax System (Goods and Services Tax) (GST‑free Supply—Residential Care) Instruments) Certificate 2025

I, Mark Dreyfus KC, Attorney‑General, make the following certificate.

Dated 13 January 2025

Mark Dreyfus KC

Attorney‑General

 

 

 

 

 

Contents

1 Name

2 Commencement

3 Authority

4 Deferral of sunsetting

5 Repeal of this instrument

 

1  Name

  This instrument is the Legislation (Deferral of Sunsetting—A New Tax System (Goods and Services Tax) (GST‑free Supply—Residential Care) Instruments) Certificate 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 The day after this instrument is registered. 22 January 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Note: This table relates only to the provisions of this instrument as originally made.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 51(1)(c) of the Legislation Act 2003.

4  Deferral of sunsetting

  The following instruments, for which the sunsetting day is 1 April 2025, are repealed by section 51 of the Legislation Act 2003 on 1 April 2027:

 (a) A New Tax System (Goods and Services Tax) (GST‑free Supply—Residential Care—Government Funded Supplier) Determination 2015;

 (b) A New Tax System (Goods and Services Tax) (GST‑free Supply—Residential Care—Non‑government Funded Supplier) Determination 2015.

5  Repeal of this instrument

  This instrument is repealed at the start of 2 April 2027.