A New Tax System (Goods and Services Tax) Act - Australia

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in writing by the *Health Minister.

      38–20 Hospital treatment

      (1) A supply of *hospital treatment is GST-free.

      (2) However, a supply of *hospital treatment is not GST-free to the extent that it relates to a supply of a *professional service that, because of subsection 38-7(2), is not GST-free.

      (3) A supply of goods is GST-free if it is a supply that is directly related to a supply of *hospital treatment that is:

      (a) GST-free because of subsection (1); and

      (b) supplied by, or on behalf of, the supplier of the hospital treatment.

      38–25 Residential care etc.

      (1) A supply of services is GST-free if:

      (a) it is a supply of services covered by Schedule 1 to the *Quality of Care Principles; and

      (b) it is provided through a residential care service (within the meaning of the Aged Care Act 1997); and

      (c) the supplier is an approved provider (within the meaning of that Act).

      (2) A supply of services is GST-free if:

      (a) the services are provided to one or more aged or disabled people; and

      (b) the *Aged Care Minister has determined in writing that the services are of a kind covered by Schedule 1 to the *Quality of Care Principles; and

      (c) the supplier receives funding from the Commonwealth,a State or a Territory in connection with the supply.

      (3) A supply of services is GST-free if:

      (a) the services are provided to one or more aged or disabled people in a residential setting; and

      (b) the *Aged Care Minister has determined in writing that the services are of a kind covered by Schedule 1 to the *Quality of Care Principles; and

      (c) the services include, and are only provided to people who require, the services (care services) set out in:

      (i) item 2.1 (daily living activities assistance) of Part 2 of that Schedule; or

      (ii) item 3.8 (nursing services) of Part 3 of that Schedule.

      (3A) Services provided to a resident of a *retirement village are taken, for the purposes of paragraph (3)(a), to be provided in a residential setting if, and only if:

      (a) he or she is a resident of a *serviced apartment in the retirement village; and

      (b) there is in force a written agreement under which the operator of the retirement village provides daily meals and heavy laundry services to all of the residents of the apartment.

      (3B) However, services provided to a resident of a *serviced apartment in a *retirement village are not taken, for the purposes of paragraph (3)(a), to be provided in a residential setting if:

      (a) the *Aged Care Minister has determined in writing:

      (i) the levels of care services that residents of serviced apartments in retirement villages must require in order for subsection (3) to apply; and

      (ii) the way in which the levels of care services required by residents are to be assessed; and

      (b) the *Aged Care Secretary has not, in accordance with the determination, assessed the person to whom the services are provided as requiring the levels of care services so determined.

      (3C) A determination made for the purposes of paragraph (3B)(a) may be restricted to a specified class of residents of *serviced apartments in *retirement villages.

      (4) A supply of accommodation is GST-free if it is made to a person in the course of making a supply to that person that is GST-free under subsection (1), (2) or (3).

      (4A) A supply is GST-free if:

      (a) it is made to a person who is a person of a kind referred to in paragraph (3)(c); and

      (b) it is:

      (i) a supply, by way of lease, hire or licence, of *residential premises consisting of a *serviced apartment in a *retirement village; or

      (ii) a sale of *real property that is residential premises consisting of a serviced apartment in a retirement village; or

      (iii) a supply of an excluded security (within the meaning of the Corporations Act 2001) in respect of which the right to participate in a retirement village scheme (within the meaning of that Act) entitles the person to use or occupy a serviced apartment in a retirement village; and

      (c) in a case where:

      (i) a determination made for the purposes of paragraph (3B)(a) is in force; and

      (ii) the determination is not restricted under subsection (3C) in such a way that the determination excludes the person;

      the *Aged Care Secretary has, in accordance with the determination, assessed the person as requiring the levels of care services determined in the determination; and

      (d) it is made in connection with one or more supplies, or proposed supplies, to the person that are or will be GST-free under subsection (3).

      (5) However, a supply of services that is covered by an extra services fee within the meaning of Division 35 of the Aged Care Act 1997 is only GST-free under this section to the extent that the services are covered by Schedule 1 to the *Quality of Care Principles.

      38–3 °Community care etc.

      (1) A supply of *community care is GST-free if community care subsidy is payable under Part 3–2 of the Aged Care Act 1997 to the supplier for the care.

      (2) A supply of care is GST-free if the supplier receives funding under the Home and Community Care Act 1985 in connection with the supply.

      (3) A supply of *community care is GST-free if the supply is of services:

      (a) that are provided to one or more aged or disabled people; and

      (b) that are of a kind covered by item 2.1 (daily living activities assistance) of Part 2 of Schedule 1 to the *Quality of Care Principles.

      (4) A supply of care is GST-free if:

      (a) the supplier receives funding from the Commonwealth, a State or a Territory in connection with the supply; and

      (b) the supply of the care is of a kind determined in writing by the *Aged Care Minister to be similar to a supply that is GST-free because of subsection (2).

      38–35 Flexible care

      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 to the supplier for the care.

      38–40 Specialist disability services

      A supply of services is GST-free if the supplier receives funding under the Disability Services Act 1986 or under a complementary *State law or *Territory law in respect of the services.

      38–45 Medical aids and appliances

      (1) A supply is GST-free if:

      (a) it is covered by Schedule 3 (medical aids and appliances), or specified in the regulations; and

      (b) the thing supplied is specifically designed for people with an illness or disability, and is not widely used by people without an illness or disability.

      (2) A supply is GST-free if the thing supplied is supplied as a spare part for, and is specifically designed as a spare part for, another thing

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