In the 2013-14 Budget it was announced that the GST law would be amended to make GST free certain supports delivered under the National Disability Insurance Scheme Act 2013. This is intended to mirror the existing GST treatment of service to people with a disability.

Legislation received royal assent on 29 June 2013.

Documents

• Tax Laws Amendment (2013 Measures No.2) Act 2013 
• Explanatory Memorandum
• GST-Free Supply (National Disability Insurance Scheme Supports) Determination 2013