THE GST POLICY of Bannister
As a private provider of community based care for Aged, Disabled ATSI their Carers and others Per Item 2.1, Part 2 of Schedule 1 to the Quality Care Principles made under the Age Care Act 1997 The following is applied to our schedule of fees.
Items 1 and 2 below are GST free. GST will be incurred for Item numbers 3,4,5,6 and 7
Item 1.
Service: Personal assistance, including individual attention, individual supervision, and physical assistance, with: (a) bathing, showering, personal hygiene and grooming (b) maintaining continence or managing incontinence, and using aids and appliances designed to assist continence management (c) eating and eating aids, and using eating utensils and eating aids (including actual feeding if necessary) (d) dressing, undressing, and using dressing aids (e) moving, walking, wheelchair use, and using devices and appliances designed to aid mobility, including the fitting of artificial limbs and other personal mobility aids (f) communication, including to address difficulties arising from impaired hearing, sight or speech, or lack of common language (including fitting sensory communication aids), and checking hearing aid batteries and cleaning spectacles (Excludes hairdressing)
Rate: EXEMPT
Source: Tax Act
Item 2. Service: Respite
Rate: EXEMPT
Source: Tax Act
Item 3. Service: Assistance with housework
Rate: 10%
Source: ATO
Item 4. Service: Meal preparation services
Rate: 10%
Source: ATO
Item 5. Service: Grocery shopping for individuals
Rate: 10%
Source: ATO
Item 6. Service: Monitoring medication
Rate: 10%
Source: ATO
Item 7. Service: Provision of social and community activities, such as providing companionship, craft and reading activities to individuals
Rate: 10%
Source: ATO
Item 8. Service: Driving individuals to and from appointments
Rate: 10%
Source: ATO
Item 9. Service: Advocacy services
Rate: 10%
Source: ATO
Item 10. Service: Assistance with writing cheques, letters, etc
Rate: 10%
Source: ATO
Item 11. Service: Assistance with gardening
Rate: 10%
Source: ATO