Commonwealth Consolidated Acts

TAX LAWS AMENDMENT (2013 MEASURES NO. 2) ACT 2013 - SCHEDULE 9

A New Tax System (Goods and Services Tax) Act 1999

1   After section   38 - 35

Insert:

38 - 38   Disability support provided to NDIS participants

    A supply is GST - free if the supply:

  (a)   is a supply to a participant (within the meaning of the National Disability Insurance Scheme Act 2013 ) for whom a participant's plan is in effect under section   37 of that Act; and

  (b)   is a supply of one or more of the reasonable and necessary supports specified in the statement included, under subsection   33(2) of that Act, in the participant's plan; and

  (c)   is made under a written agreement, between the supplier and the participant or another person, that:

  (i)   identifies the participant; and

  (ii)   states that the supply is a supply of one or more of the reasonable and necessary supports specified in the statement included, under subsection   33(2) of that Act, in the participant's plan; and

  (d)   is of a kind that the * Disability Services Minister has determined in writing.

2   At the end of section   177 - 10

Add:

  (5)   The * Disability Services Minister may, by legislative instrument, make a determination for the purposes of paragraph   38 - 38(d).

  (6)   Despite subsection   12(2) of the Legislative Instruments Act 2003 , determinations made under subsection   ( 5) of this section may be expressed to take effect from a date before the determinations are registered under that Act.

3   Section   195 - 1

Insert:

"Disability Services Minister" means the Minister administering the National Disability Insurance Scheme Act 2013 .

4   Application of amendments

The amendments made by this Schedule apply in relation to supplies made on or after the commencement of section   37 of the National Disability Insurance Scheme Act 2013 .