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—Government Funded Supplier) Determination 2015 I, Mitch Fifield, Assistant Minister for Social Services, make the following determination. Dated : 20 January 2015 Mitch Fifield Assistant Minister for Social Services Contents 1 Name 2 Commencement 3 Authority 4 Schedules 5 Definitions 6 Kinds of services Schedule 1—Repeals GST ‑ free Supply (Residential Care — Government ‑ Funded Supplier) Determination 2000 1 Name This is the A New Tax System (Goods and Services Tax) (GST-free Supply—Residential Care—Government Funded Supplier) Determination 2015 . 2 Commencement This instrument is taken to have commenced on 1 July 2014. 3 Authority This instrument is made under paragraph 177 ‑ 10(1)(b) of the A New Tax System (Goods and Services Tax) Act 1999 . 4 Schedules Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. 5 Definitions Note: A number of expressions used in this instrument are defined in the Act, including the following: (a) GST ‑ free; (b) Quality of Care Principles; (c) supply. In this instrument: Act means the A New Tax System (Goods and Services Tax) Act 1999 . resident means a person mentioned in paragraph 38 ‑ 25(2)(a) of the Act. 6 Kinds of services Hotel services supplied to residents in a residential facility (1) For paragraph 38 ‑ 25(2)(b) of the Act, hotel services specified in Part 1 of Schedule 1 to the Quality of Care Principles that are supplied to a resident in a residential facility are services of a kind covered by Schedule 1 to the Quality of Care Principles. General care services supplied to residents in a residential facility (2) For paragraph 38 ‑ 25(2)(b) of the Act, care and services specified in Part 2 of Schedule 1 to the Quality of Care Principles that are supplied to a resident in a residential facility are services of a kind covered by Schedule 1 to the Quality of Care Principles. Other care services supplied to residents in a residential facility (3) For paragraph 38 ‑ 25(2)(b) of the Act, care and services specified in Part 3 of Schedule 1 to the Quality of Care Principles that are supplied to a resident in a residential facility are services of a kind covered by Schedule 1 to the Quality of Care Principles. Translation of references in Quality of Care Principles (4) For the purposes of this section: (a) a reference to a care recipient in Schedule 1 to the Quality of Care Principles is to be read as a reference to a resident; and (b) a reference to a residential care service in Schedule 1 to the Quality of Care Principles is to be read as a reference to a residential facility. Note: Subject to the requirements of paragraphs 38 ‑ 25(2)(a) and (c) of the Act, the supply of any of the services mentioned in this section is GST ‑ free. Schedule 1 — Repeals GST ‑ free Supply (Residential Care — Government ‑ Funded Supplier) Determination 2000 1 The whole of the Determination Repeal the Determination.