GST—free Supply (National Disability Insurance Scheme Supports) Determination 2017

I, CHRISTIAN PORTER MP, Minister for Social Services, make this Determination

under subsection 177-10(5) of the

A New Tax System (Goods and Services Tax) Act 1999

Dated 19 June 2017

The Hon Christian Porter MP

Minister for Social Services

Contents

1  Name of Determination

2  Interpretation

3  Supplies that are GST-free

4  Supplies that are GST-free if they are listed in other Determinations

5  Application

Schedule 1—Supplies of supports that are GST-free*

Schedule 2—Supplies of supports that are GST-free if they are listed in other determinations*

1  Name of Determination

  This Determination is the GST-free Supply (National Disability Insurance Scheme Supports) Determination 2017.

2  Interpretation

  In this Determination, a reference to the Act is to be taken as a reference to the A New Tax System (Goods and Services Tax) Act 1999.

Other expressions have the same meaning in this Determination as in the Act.

3  Supplies that are GST-free

  For the purposes of paragraph 38-38(d) of the Act, a supply of a kind described in Schedule 1 is GST-free if the supply also meets the other requirements of section 38-38 of the Act.

4  Supplies that are GST-free if they are listed in other Determinations

  For the purposes of paragraph 38-38(d) of the Act, a supply of a kind described in Schedule 2 is GST-free if:

(a)    the supply also meets the other requirements of section 38-38 of the Act; and

(b)    the supply is of a kind listed in any of the following:

(i)                  Schedule 1 to the GST-free Supply (Care) Determination 2017;

(ii)               clause 6 of the A New Tax System (Goods and Services Tax) (GST free Supply—Residential Care—Government Funded Supplier) Determination 2015;

(iii)             clause 4 of the GST-free Supply (Health Services) Determination 2017; or

(iv)              such later replacement determination from time to time that has been made under sections 38-15, 38-25 and 38-30 of the GST Act.

5  Application

  This Determination applies to supplies made on or after 1 July 2017 which are made on or before 30 June 2021.

Schedule 1—Supplies of supports that are GST-free*

*subject to meeting the requirements set out in paragraph 4 of this Determination

Schedule 2—Supplies of supports that are GST-free if they are listed in other determinations*

*subject to meeting the requirements set out in paragraph 5 of this Determination