05 Feb 15 New regs made: GST-free supply and NDIS
GST-free Supply (National Disability Insurance Scheme Supports) Amendment Determination 2015 was made on 23 January 2015 and registered on the Federal Register of Legislative Instruments on 4 February 2015 as Legislative Instrument No F2015L00112.
This determination specifies 22 kinds of supplies of supports which are GST-free where the supplier receives government funding for the supplies. This ensures that people receiving support under the National Disability Insurance Scheme receive the same GST treatment they would receive if they were in Commonwealth funded residential aged care services under the Aged Care Act 1997.
For a copy of the Explanatory Statement, click on the Explanatory Statement tab.