12 Jul 1212 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.