Summary
Amends the Aged Care Act 1997 and 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.