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14 Dec 11 GST treatment of aged care facilities' accommodation charges and bond retention amounts - GSTD 2011/4

On 14 December 2011, the ATO issued final GST Determination GSTD 2011/4 entitled "Goods and services tax: Are accommodation bond retention amounts or accommodation charges paid, by residents of an aged care facility covered by the Aged Care Act 1997, that is supplying GST-free services under s 38-25(1) of the A New Tax System (Goods and Services Tax) Act 1999, consideration for a GST-free supply?"

It was not previously issued as a draft.

The answer given to the question posed is Yes.

 


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