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
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.
This Determination commences on the day after it is registered.
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.
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
Accommodation / tenancy assistance, excluding assistance with rental costs
Assistance in coordinating or managing life stages, transitions and supports
Assistance to access and maintain employment
Assistance to integrate into school or other educational program
Assistance with daily personal activities*
Assistance with daily life tasks in a group program or shared living arrangement
Assistance with travel / transport arrangements, excluding taxi fares
Assistive equipment for general tasks and demands *
Assistive equipment for leisure *
Assistive equipment for recreation
Assistive technology specialist assessment, set up and training *
Behavioural support *
Development of daily living and life skills *
Early intervention supports for early childhood
Home modification design and construction *
Interpreting and translation
Management of funding for supports in a participant's plan
Participation in community, social and civic activities *
Specialised assessment of skills, abilities and needs *
Therapeutic supports *
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.