Revenue measures introduced into the Commonwealth Parliament include the following three determinations which deal with the GST treatment of residential care services and disability supplies:

A New Tax System (Goods and Services Tax) (GST-free Supply—Residential Care—Government Funded Supplier) Determination 2015 registered on 4 February 2015 ensures that aged or disabled residents of residential aged care services funded by a State or Territory government will receive GST-free all the residential care services that are GST-free to aged or disabled residents of Commonwealth government funded residential aged care services under the Aged Care Act 1997 (Cth).

A New Tax System (Goods and Services Tax) (GST-free Supply—Residential Care—Non- government Funded Supplier) Determination

2015 registered on 4 February 2015 ensures that eligible aged or disabled residents of privately funded residential aged care services will receive GST-free all the residential care services that are GST-free to aged and disabled residents of Commonwealth or a State or Territory government funded residential aged care service under the Aged Care Act 1997.

GST-free Supply (National Disability Insurance Scheme Supports) Amendment Determination 2015 registered on 4 February 2015 specifies 22 kinds of supplies of supports which are GST-free where the supply meets the other conditions set  out in section 38-38 of the GST Act. The 22 kinds of supplies are intended to reflect the kinds of supplies of disability supports that are GST-free where the supplier receives government funding for the supplies. Certain kinds of supplies listed in the determination are restricted to a list of supplies specified in three determinations, one of which is Schedule 1 to the GST-free Supply (Residential Care – Government-Funded Supplier) Determination 2000.