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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.25

Residential care etc.

             (1)  A supply of services is GST-free if:

                     (a)  it is a supply of services covered by Schedule 1 to the * Quality of Care Principles; and

                     (b)  it is provided through a residential care service (within the meaning of the Aged Care Act 1997 ); and

                     (c)  the supplier is an approved provider (within the meaning of that Act).

             (2)  A supply of services is GST-free if:

                     (a)  the services are provided to one or more aged or disabled people; and

                     (b)  the * Aged Care Minister has determined in writing that the services are of a kind covered by Schedule 1 to the * Quality of Care Principles; and

                     (c)  the supplier receives funding from the Commonwealth , a State or a Territory in connection with the supply.

             (3)  A supply of services is GST-free if:

                     (a)  the services are provided to one or more aged or disabled people in a residential setting; and

                     (b)  the * Aged Care Minister has determined in writing that the services are of a kind covered by Schedule 1 to the * Quality of Care Principles; and

                     (c)  the services include, and are only provided to people who require, the services ( care services ) set out in:

                              (i)  item 2.1 (daily living activities assistance) of Part 2 of that Schedule; or

                             (ii)  item 3.8 (nursing services) of Part 3 of that Schedule.

          (3A)  Services provided to a resident of a * retirement village are taken, for the purposes of paragraph (3)(a), to be provided in a residential setting if, and only if:

                     (a)  he or she is a resident of a * serviced apartment in the retirement village; and

                     (b)  there is in force a written agreement under which the operator of the retirement village provides daily meals and heavy laundry services to all of the residents of the apartment.

          (3B)  However, services provided to a resident of a * serviced apartment in a * retirement village are not taken, for the purposes of paragraph (3)(a), to be provided in a residential setting if:

                     (a)  the * Aged Care Minister has determined in writing:

                              (i)  the levels of care services that residents of serviced apartments in retirement villages must require in order for subsection (3) to apply; and

                             (ii)  the way in which the levels of care services required by residents are to be assessed; and

                     (b)  the * Aged Care Secretary has not, in accordance with the determination, assessed the person to whom the services are provided as requiring the levels of care services so determined.

          (3C)  A determination made for the purposes of paragraph (3B)(a) may be restricted to a specified class of residents of * serviced apartments in * retirement villages.

             (4)  A supply of accommodation is GST-free if it is made to a person in the course of making a supply to that person that is GST-free under subsection (1), (2) or (3).

          (4A)  A supply is GST-free if:

                     (a)  it is made to a person who is a person of a kind referred to in paragraph (3)(c); and

                     (b)  it is:

                              (i)  a supply, by way of lease, hire or licence, of * residential premises consisting of a * serviced apartment in a * retirement village; or

                             (ii)  a sale of * real property that is residential premises consisting of a serviced apartment in a retirement village; or

                            (iii)  a supply of an excluded security (within the meaning of the Corporations Act 2001 ) in respect of which the right to participate in a retirement village scheme (within the meaning of that Act) entitles the person to use or occupy a serviced apartment in a retirement village; and

                     (c)  in a case where:

                              (i)  a determination made for the purposes of paragraph (3B)(a) is in force; and

                             (ii)  the determination is not restricted under subsection (3C) in such a way that the determination excludes the person;

                            the * Aged Care Secretary has, in accordance with the determination, assessed the person as requiring the levels of care services determined in the determination; and

                     (d)  it is made in connection with one or more supplies, or proposed supplies, to the person that are or will be GST-free under subsection (3).

             (5)  However, a supply of services that is covered by an extra services fee within the meaning of Division 35 of the Aged Care Act 1997 is only GST-free under this section to the extent that the services are covered by Schedule 1 to the * Quality of Care Principles.



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