GST-free Supply (National Disability Insurance Scheme Supports) Determination 2013
A New Tax System (Goods and Services Tax) Act 1999
I, JENNY MACKLIN, Minister for Families, Community Services and Indigenous Affairs and Minister for Disability Reform, acting under subsection 177-10(5) of the A New Tax System (Goods and Services Tax) Act 1999 (the Act), make this Determination.
Dated 3 July 2013
Jenny Macklin
Minister for Families, Community Services and Indigenous Affairs and
Minister for Disability Reform
1 Name of Determination
This Determination is the GST-free Supply (National Disability Insurance Scheme Supports) Determination 2013.
2 Commencement
This Determination commences on the day after it is registered.
3 Interpretation
Expressions have the same meaning in this Determination as in the Act.
4 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.
5 Application
This Determination applies to supplies made on or after 1 July 2013 which are made on or before 30 June 2016.
Schedule 1 – Supplies of supports that may be GST-free
Item
Supply
1
Accommodation / tenancy assistance, excluding assistance with rental costs
2
Assistance in coordinating or managing life stages, transitions and supports
3
Assistance to access and maintain employment
4
Assistance to integrate into school or other educational program
5
Assistance with daily personal activities*
6
Assistance with daily life tasks in a group program or shared living arrangement
7
Assistance with travel / transport arrangements, excluding taxi fares
8
Assistive equipment for general tasks and demands *
9
Assistive equipment for leisure *
10
Assistive equipment for recreation
11
Assistive technology specialist assessment, set up and training *
12
Behavioural support *
13
Development of daily living and life skills *
14
Early intervention supports for early childhood
15
Home modification design and construction *
16
Household tasks
17
Interpreting and translation
18
Management of funding for supports in a participant's plan
19
Participation in community, social and civic activities *
20
Specialised assessment of skills, abilities and needs *
21
Therapeutic supports *
22
Training for independence in travel and transport
* If it is a supply of a kind listed in:
· Schedule 1 to the GST-free Supply (Care) Determination 2000;
· Schedule 1 to the GST–free Supply (Residential Care – Government‑Funded Supplier) Determination 2000; or
· Clause 4 of the GST-free Supply (Health Services) Determination 2000.