Private ruling: GST and home care services
Date of advice: 9 September 2021
Published: November 2021

Ruling: The Commissioner was asked numerous questions relating to GST and home care services. | The Commissioner has ruled on each of the questions.


Relevant legislative provisions: A New Tax System (Goods and Services Tax) Act 1999 Section 9-5 | A New Tax System (Goods and Services Tax) Act 1999 Section 38-30 | A New Tax System (Goods and Services Tax) Act 1999 Section 38-60 | A New Tax System (Goods and Services Tax) Act 1999 Section 195 | Aged Care Act 1997