The following Determinations, which affect the GST-free health supply rules, were registered yesterday:
- A New Tax System (Goods and Services Tax) (GST-free Supply–Residential Care–Government Funded Supplier) Determination 2015
- A New Tax System (Goods and Services Tax) (GST-free Supply–Residential Care–Non-government Funded Supplier) Determination 2015
- GST-free Supply (National Disability Insurance Scheme Supports) Amendment Determination 2015
These Determinations relate to the amendments made to the specified care and services listed in Schedule 1 to the Quality of Care Principles 2014 (made under the Aged Care Act 1997) that came into effect on 1 July 2014. All three legislative determinations are taken to have commenced on 1 July 2014.