GST-free Supply (Health Services) Determination 2000
I, Michael Wooldridge, Minister for Health and Aged Care, make this Determination under paragraph 177-10 (4) (a) of the A New Tax System (Goods and Services Tax) Act 1999.
Dated 30 June 2000.
M. WOOLDRIDGE
Minister for Health and Aged Care
GST-free Supply (Health Services) Determination 2000
made under the
A New Tax System (Goods and Services Tax) Act 1999
Contents
Page
1 Name of Determination
2 Commencement
3 Definitions
4 GST-free supplies
1 Name of Determination
This Determination is the GST-free Supply (Health Services) Determination 2000.
2 Commencement
This Determination commences on 1 July 2000.
3 Definitions
In this Determination:
Act means the A New Tax System (Goods and Services Tax) Act 1999.
psychiatric hostel means a private psychiatric hostel licensed under the Hospitals and Health Services Act 1927 (WA).
Note The following expressions that are used in this Determination are defined in the Act:
- GST-free
- supply
4 GST-free supplies
(1) A supply of a health service of any of the following kinds to a resident under treatment at a psychiatric hostel is a supply determined under paragraph 38-15 (c) of the Act:
(a) accommodation;
(b) meals and refreshments;
(c) laundry;
(d) 24 hour supervision (including supervision and assistance with medications);
(e) assistance with daily living activities (for example: bathing, showering, personal hygiene, grooming, dressing, undressing and communication).
(2) A supply of a health service of any of the following kinds in an institutional full-time residential setting, the primary purpose of which is prevention and control of substance abuse by Aboriginal and Torres Strait Islander people, is a supply determined under paragraph 38-15 (c) of the Act:
(a) accommodation;
(b) meals and refreshments for residents;
(c) laundry for residents;
(d) supervision (including supervision and assistance with medications).
Example
Northern Territory community government councils under Part VIII of the Local Government Act 1985 (NT) could benefit from subsection (2).
Note Subject to the requirements of para 38-15 (a) and (b) of the Act, the supply of any of the services mentioned in subs 4 (1) or (2) is GST-free.