Advice under development: Goods and Services Tax Ruling GSTR 2012/3 Goods and services tax: GST treatment of care services and accommodation in retirement villages and privately funded nursing homes and hostels
Issue: Care services and accommodation in retirement villages
Category: GST
Type of advice: Draft update to Goods and Services Tax Ruling
Status: Under development
Expected completion: September 2026
Purpose: An update to GSTR 2012/3 is required to reflect amendments to section 38-25 of the A New Tax System (Goods and Services Tax) Act 1999 because of the commencement of the Aged Care Act 2024 on 1 November 2025. | We are also updating our web guidance on GST and residential care and GST and home care to reflect these legislative changes.
Referenced documents: GSTR 2012/3