Tax & Invoicing • Regulated by Australian Taxation Office (ATO)
GST-Free Care Supply
Definition: A supply of care services that is exempt from Australia's 10% Goods and Services Tax (GST) under Section 38-38 of the GST Act.
Regulatory Impact & Compliance Overview
Care services delivered to NDIS participants under an approved service agreement or to aged care recipients under government subsidies are typically GST-free, meaning providers do not add 10% GST to their care invoices.
Governing Authority
Enforced by Australian Taxation Office (ATO) in Australia. Compliance with these standards is legally required for all licensed and participating care providers.
Automated Compliance
How AsanWork Enforces GST-Free Care Supply
AsanWork builds compliance directly into daily scheduling workflows. Hard compliance stops prevent un-vetted, un-screened, or non-credentialed staff from receiving shift allocations, ensuring 100% audit readiness.
Related Australia Healthcare Terms
Regulation
AHPRA (Australian Health Practitioner Regulation Agency)
The national agency responsible for regulating and registering healthcare practitioners (nurses, midwives, doctors, allied health) across Australia.
Fair Work Modern Award
Aged Care Award 2010
The modern award establishing minimum terms, conditions, and wage rates for employees working in residential aged care facilities across Australia.
Rostering & Pay
Broken Shift (SCHADS Clause 25.6)
A shift divided into up to two parts within a single day (with an unpaid gap in between) within a maximum spread of 12 hours.
Fair Work Award
Casual Loading (25%)
An additional 25% paid on top of the base modern award hourly rate to casual care employees in lieu of paid annual leave and sick leave.