GST-free Supply (Health Services) Determination 2017 (Cth)

GST-free Supply (Health Services) Determination 2017

I, Greg Hunt, Minister for Health, make this Determination under paragraph 177‑10(4)(a) of the A New Tax System (Goods and Services Tax) Act 1999.

Dated 27 March 2017

GREG HUNT Minister for Health

Contents

1. Name of Determination 2. Commencement 3. Authority 4. Schedule 5. Definitions 6. GST-free supply of a health service - resident under treatment at a psychiatric hostel 7. GST-free supply of a health service - prevention and control of substance abuse by Aboriginal and Torres Strait Islander people

Schedule 1—Repeals 1. The whole of the instrument

1. Name of Determination

This Determination is the GST-free Supply (Health Services) Determination 2017.

2. Commencement

This Determination commences on 1 April 2017.

3. Authority

This Determination is made under paragraph 177-10(4)(a) of the A New Tax System (Goods and Services Tax) Act 1999.

4. Schedule

Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.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

In this Determination: Act means the A New Tax System (Goods and Services Tax) Act 1999.

psychiatric hostel means premises licensed as a private psychiatric hostel under the Private 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

6. GST-free supply of a health service - resident under treatment at a psychiatric hostel

(1) For paragraph 38-15(c) of the Act, a supply of a health service of any of the following kinds, to a resident under treatment at a psychiatric hostel, is determined: