Aged Care Act 1997
Aged Care (Transitional Provisions) Act 1997
to amend the arrangements relating to the payment of home care subsidy to approved providers by providing that the Commonwealth will retain, on behalf of home care recipients, any subsidy that may be in excess of the care and services provided, to be drawn down as care and services are provided in future; and
A New Tax System (Goods and Services Tax) Act 1999
to ensure that the supply of home care remains GST-free.