Private ruling: GST and Attendant Care Services

Ruling: Q1: Does an entity make a creditable acquisition for the purposes of section 11-5 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act), when the supply of attendant care services is made by an approved care provider to an injured worker, where the entity is liable to provide compensation for the reasonable costs of such care services? | A1: The Commissioner has decided that no, the entity does not make a creditable acquisition for the purposes of section 11-5 of the GST Act, when the supply of attendant care services is made by an approved care provider to an injured worker, where the entity is liable to provide compensation for the reasonable costs of such care services.




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