Private ruling: GST - home cleaning services
Date of advice: 29 October 2025
Published: 15 December 2025

Ruling: Q1: Is the supply of cleaning services you provide to Entity A under the Commonwealth Home Support Program (CHSP) GST-free under subsection 38-30(1) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)? | A1: No. The supply of cleaning services you provide to Entity A under the CHSP is not GST-free under subsection 38-30(1) of the GST Act. The supply is taxable under section 9-5 of the GST Act.

Relevant facts and circumstances: You are a sole proprietor providing cleaning services to Entity A. You are registered for goods and services tax (GST). Entity A is an Australian not for profit public company that provides aged, home and community care services around Australia. You entered into an agreement with Entity A to provide their CHSP customers with the cleaning services: You provide the cleaning services direct to Entity A's CHSP customers and you issue the tax invoices to Entity A for payment of the relevant services provided. Samples of the tax invoices issued to Entity A for the services showed that they were issued to XXX for the services. You are not the recipient of the CHSP funding or any other funding. Entity A is the recipient of the CHSP funding.

Relevant legislative provisions: A New Tax System (Goods and Services Tax) Act 1999 section 38-30

Reasons for decision: Summary: All legislative references are to the GST Act, unless otherwise stated. Subsection 38-30(1) provides that a supply of home care is GST-free if a home care subsidy is payable under Part 3.2 of the Aged Care Act 1997 or Part 3.2 of the Aged Care (Transitional Provisions) Act 1997 to the supplier for the care. In your case, based on the information provided that you are not a recipient of the CHSP subsidy or any other subsidy required under subsection 38-30(1) in to providing your cleaning services. We consider that your supply of your cleaning services is not a GST-free supply under subsection 38-30(1) because the requirement to have a home care subsidy payable to them is not satisfied. However, we deliberated on whether an alternate provision will be applicable in your case where there is no requirement of a subsidy or funding to be payable to the supplier. Subsection 38-30(3) provides that a supply of home care is GST-free if the supply is of services that are: a) provided to one or more aged or disabled people, and b) of a kind covered by item 2.1 (daily living activities assistance) of Part 2 of Schedule 1 to the Quality of Care Principles. The following table lists the services of a kind covered by Item 2.1 (daily living activities assistance) of Part 2 of Schedule 1 to the Quality of Care Principles (Item 2.1): Upon perusal of the services listed in Item 2.1, we do not consider your cleaning services are covered under any of the listed services. As such, we consider that your supply of cleaning services is not a GST-free supply of service under subsection 38-30(3). Consequently, the supply of your cleaning services is not GST-free under subsections 38-30(1) and 38-30(3). The supply is taxable under section 9-5