Commonwealth Consolidated Acts
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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.35
A supply of flexible care (within the meaning of section 49-3 of the Aged
Care Act 1997 ) is GST-free if flexible care subsidy is payable under
Part 3.3 of that Act or Part 3.3 of the Aged Care (Transitional
Provisions) Act 1997 to the supplier for the care.
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