Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.35

    A supply of flexible care (within the meaning of section   49 - 3 of the Aged Care Act 1997 ) is GST - free if flexible care subsidy is payable under Part   3.3 of that Act or Part   3.3 of the Aged Care (Transitional Provisions) Act 1997 to the supplier for the care.