GST-free Supply (National Disability Insurance Scheme Supports) Determination 2013

Link to law: https://www.comlaw.gov.au/Details/F2013L01325

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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.