Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.38

    A supply is GST - free if the supply:

  (a)   is a supply to a participant (within the meaning of the National Disability Insurance Scheme Act 2013 ) for whom a participant's plan is in effect under section   37 of that Act; and

  (b)   is a supply of one or more of the reasonable and necessary supports specified in the statement included, under subsection   33(2) of that Act, in the participant's plan; and

  (c)   is made under a written agreement, between the supplier and the participant or another person, that:

  (i)   identifies the participant; and

  (ii)   states that the supply is a supply of one or more of the reasonable and necessary supports specified in the statement included, under subsection   33(2) of that Act, in the participant's plan; and

  (d)   is of a kind that the * Disability Services Minister has determined in writing.