This is the A New Tax System (Goods and Services Tax) (GST-free Supply—Residential Care—Non-government Funded Supplier) Determination 2015.

This instrument is taken to have commenced on 1 July 2014.

3 Authority

This instrument is made under paragraph 177‑10(1)(c) of the A New Tax System (Goods and Services Tax) Act 1999.

4 Schedules

Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.

5 Definitions

Note: A number of expressions used in this instrument are defined in the Act, including the following:

(a) GST‑free;

(b) Quality of Care Principles;

In this instrument:

Act means the A New Tax System (Goods and Services Tax) Act 1999.

resident means a person mentioned in paragraph 38‑25(3)(a) of the Act.

6 Kinds of services

Hotel services supplied to residents in a residential facility

(1) For paragraph 38‑25(3)(b) of the Act, hotel services specified in Part 1 of Schedule 1 to the Quality of Care Principles that are supplied to a resident in a residential facility in the circumstances set out in subsection (4) are services of a kind covered by Schedule 1 to the Quality of Care Principles.

General care services supplied to residents in a residential facility

(2) For paragraph 38‑25(3)(b) of the Act, care and services specified in Part 2 of Schedule 1 to the Quality of Care Principles that are supplied to a resident in a residential facility in the circumstances set out in subsection (4) are services of a kind covered by Schedule 1 to the Quality of Care Principles.

Other care services supplied to residents in a residential facility

(3) For paragraph 38‑25(3)(b) of the Act, care and services specified in Part 3 of Schedule 1 to the Quality of Care Principles that are supplied to a resident in a residential facility in the circumstances set out in subsection (4) are services of a kind covered by Schedule 1 to the Quality of Care Principles.

Circumstances

(4) For subsections (1) to (3), the circumstances are that:

(a) the resident has a continuing need for the services mentioned in item 2.1 or 3.8 of Schedule 1 to the Quality of Care Principles; and

(b) the services are supplied, under a written agreement with the supplier, as a package made up of:

(i) the services mentioned in item 2.1 or 3.8 of Schedule 1 to the Quality of Care Principles; and

(ii) other services mentioned in Schedule 1 to the Quality of Care Principles that are needed by the resident; and

(iii) accommodation; and

Translation of references in Quality of Care Principles

(5) For the purposes of this section:

(a) a reference to a care recipient in Schedule 1 to the Quality of Care Principles is to be read as a reference to a resident; and

(b) a reference to a residential care service in Schedule 1 to the Quality of Care Principles is to be read as a reference to a residential facility.

Note: Subject to the requirements of paragraphs 38‑25(3)(a) and (c) of the Act, the supply of any of the services mentioned in this section is GST‑free.