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05 Feb 15 New regs made: GST-free supply and residential care

A New Tax System (Goods and Services Tax) (GST-free Supply - Residential Care - Non-government Funded Supplier) Determination 2015 and A New Tax System (Goods and Services Tax) (GST-free Supply - Residential Care - Government Funded Supplier) Determination 2015 were made on 20 January 2015 and registered on the Federal Register of Legislative Instruments on 4 February 2015 as Legislative Instrument Nos F2015L00111 and F2015L00110 respectively.

These determination ensures that aged or disabled residents of Commonwealth and non-Commonwealth government funded residential aged care services will receive GST-free all the residential care services that are GST-free to aged or disabled residents of Commonwealth funded residential aged care services under the Aged Care Act 1997.

For a copy of the Explanatory Statements, click on the Explanatory Statement tab.

 


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