Issue
Is the entity, an attendant and personal care provider, making a GST-free supply under subsection 38-30(3) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act), when it supplies attendant and personal care services to a privately funded patient who is aged?
Decision
Yes, the entity is making a GST-free supply under subsection 38-30(3) of the GST Act when it supplies attendant and personal care services to a privately funded patient who is aged.
Facts
The entity is an attendant and personal care service provider.
The entity provides attendant care services to a privately funded patient who is aged.
The services are covered by item 2.1 of Part 2 of Schedule 1 to the Quality of Care Principles. The Quality of Care Principles are contained within the Aged Care Principles made under the Aged Care Act 1997 .
The entity is registered for the goods and services tax (GST). The supply meets the other positive limbs of section 9-5 of the GST Act.
Reasons for Decision
Subsection 38-30(3) of the GST Act provides that a supply of 'community care' is GST-free if the supply is of services: • that are provided to one or more aged or disabled people; and • that are of a kind covered by item 2.1 (daily living activities assistance) of Part 2 of Schedule 1 to the Quality of Care Principles.
The entity is supplying services to a patient who is aged. The services are covered by item 2.1 of Part 2 of the Quality of Care Principles. Accordingly, the entity is making a GST-free supply under subsection 38-30(3) of the GST Act, when it supplies personal care services to a privately funded patient who is aged.