A New Tax System (Goods and Services Tax) (GST-free Supply—Residential Care—Non-government Funded Supplier) Determination 2015 (Cth)

A New Tax System (Goods and Services Tax) (GST‑free Supply—Residential Care—Non‑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 — Non‑Government‑Funded Supplier) Determination 2000

1 Name This is the A New Tax System (Goods and Services Tax) (GST-free Supply—Residential Care—Non-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)(c) 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4 Schedules Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.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(3)(a) of the Act.

6 Kinds of services

Hotel services supplied to residents in a residential facility (1) For paragraph 38‑25(3)(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 in the circumstances set out in subsection (4) are services of a kind covered by Schedule 1 to the Quality of Care Principles.