08 Jul 13 GST-free Supply (National Disability Insurance Scheme Supports) Determination 2013
GST-free Supply (National Disability Insurance Scheme Supports) Determination 2013 was made on 3 July 2013 and registered on the Federal Register of Legislative Instruments on 5 July 2013 as Legislative Instrument - F2013L01325.
Subsection 177-10(5) of the A New Tax System (Goods and Services Tax) Act 1999 (the GST Act) provides that the Disability Services Minister may, by legislative instrument, make a determination of which kinds of supplies may be GST-free for the purposes of s 38-38(d) of the GST Act.
The purpose of this Determination is to specify which kinds of supplies to a participant of the National Disability Insurance Scheme (the scheme) are GST-free if the supply meets the other conditions in s 38-38 of the GST Act.
For a copy of the Explanatory Statement, click on the Explanatory Statement tab.