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12 Jul 12 GST and retirement villages, private nursing homes and hostels - GSTR 2012/3

On 11 July 2012, the ATO issued GST Ruling GSTR 2012/3 entitled "Goods and services tax: GST treatment of care services and accommodation in retirement villages and privately funded nursing homes and hostels".

It was previously released in draft form as GSTR 2011/D5.

The Ruling explains when care services and accommodation provided to residents in privately funded nursing homes, aged care hostels and serviced apartments in a retirement village are GST-free.

In particular, this Ruling explains when supplies of care services and supplies of accommodation to care recipients are GST-free under ss 38-25(3), 38-25(4) and 38-25(4A) of the A New Tax System (Goods and Services Tax) Act 1999.

 


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