The GST-free Supply (National Disability Insurance Scheme Supports) Amendment Determination 2016 (No 1) was registered on 2 May 2016 and commenced 1 day later on 3 May 2016. It extends the operation of the determination 12 months.
The original (2013) Determination was made by the Disability Services Minister under s38-38(1)(d) of the GST Act and and specifies 22 kinds of NDIS supplies that are GST-free. The Ministers Determination was made under s177-10 of the GST Act (about ministerial determinations – including by the Disability Services Minister under ss(5)).
The Amendment Determination was to enable a full review of the Determination to establish whether any changes need to be made to the kinds of supplies specified in the Determination.
[Federal Register of Legislation – 2013 Determination & 2016 Amendment] [LTN 85, 5/5/16]
Extract from Explanatory Statement – Background [to Determination and its extension]
Supplies of various disability supports are GST-free under provisions in Subdivision 38-B of the GST Act where the supplier receives government funding for the supplies. However, under the NDIS, government funding for some of these disability support types is not provided to the suppliers. Instead, the NDIS funding is provided to the participant (that is, the person with a disability) or another person managing the funding for the participant.
Section 38-38 of the GST Act provides that certain supports supplied to a participant under the National Disability Insurance Scheme Act 2013 (NDIS Act) are GST-free supplies, if they meet the specified criteria. This includes the supplies being of a kind specified in a determination made under section 38-38(d) of the GST Act.
Subsection 177-10(5) of the GST Act provides that the Minister responsible for the NDIS Act may, by legislative instrument, make a determination as to which kinds of supplies may be GST-free for the purposes of paragraph 38-38(d) of the GST Act.
The Determination specifies 22 kinds of supplies of NDIS supports which are GST-free, where the supply also meets the conditions set out in section 38-38 of the GST Act.
The [extension is required] enable a full review of the Determination to establish any changes that need to be made to the kinds of supplies specified in the Determination.
[Federal Register of Legislation – Explanatory Statement]