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  • GST-free residential care services

    The tables below list the residential care that can be supplied GST-free to residents, subject to the other requirements being satisfied.

    These tables are based on the information in:


    See also:

    Table 1: Hotel services



    Item 1.1 – Administration

    General operation of the residential facility, including documentation relating to residents.

    Item 1.2 – Maintenance of buildings and grounds

    Adequately maintained buildings and grounds.

    Item 1.3 – Accommodation

    Utilities such as electricity and water.

    Item 1.4 – Furnishings

    Bedside lockers, chairs with arms, containers for personal laundry, dining, lounge and recreational furnishings, draw-screens (for shared rooms), wardrobe space and towel rails.


    Excludes furnishings a resident chooses to provide.

    Item 1.5 – Bedding

    Beds and mattresses, bed linen, blankets, and absorbent or waterproof sheeting.

    Item 1.6 – Cleaning services, goods and facilities

    Cleanliness and tidiness of the entire residential facility.


    Excludes a resident’s personal area if the resident chooses and is able to maintain this himself or herself.

    Item 1.7 – Waste disposal

    Safe disposal of organic and inorganic waste material.

    Item 1.8 – General laundry

    Heavy laundry facilities and services, and personal laundry services, including laundering of clothing that can be machine washed.


    Excludes cleaning of clothing requiring dry cleaning or another special cleaning process, and personal laundry if a resident chooses and is able to do this himself or herself.

    Item 1.9 – Toiletry goods

    Bath towels, face washers, soap, toilet paper, tissues, toothpaste, toothbrushes, denture cleaning preparations, mouthwashes, moisturiser, shampoo, conditioner, shaving cream, disposable razors and deodorant.

    Item 1.10 – Meals and refreshments

    Meals of adequate variety, quality and quantity for each resident, served each day at times generally acceptable to both residents and management, and generally consisting of 3 meals per day plus morning tea, afternoon tea and supper;

    Special dietary requirements, having regard to either medical need or religious or cultural observance;

    Food, including fruit of adequate variety, quality and quantity, and non-alcoholic beverages, including fruit juice.

    Item 1.11 – Resident social activities

    Programs to encourage residents to take part in social activities that promote and protect their dignity, and to take part in community life outside the residential facility.

    Item 1.12 – Emergency assistance

    At least one responsible person is continuously on call and in reasonable proximity to render emergency assistance.

    Table 2: Care and services

    Care or service


    Item 2.1 – Daily living activities assistance

    Personal assistance, including individual attention, individual supervision, and physical assistance, with the following:

    • bathing, showering, personal hygiene and grooming;
    • maintaining continence or managing incontinence, and using aids and appliances designed to assist continence management;
    • eating and eating aids, and using eating utensils and eating aids (including actual feeding if necessary);
    • dressing, undressing, and using dressing aids;
    • moving, walking, wheelchair use, and using devices and appliances designed to aid mobility, including the fitting of artificial limbs and other personal mobility aids;
    • communication, including to address difficulties arising from impaired hearing, sight or speech, or lack of common language (including fitting sensory communication aids), and checking hearing aid batteries and cleaning spectacles.


    Excludes hairdressing.

    Item 2.2 – Meals and refreshments

    Special diet not normally provided.

    Item 2.3 – Emotional support

    Emotional support to, and supervision of, residents.

    Item 2.4 – Treatments and procedures

    Treatments and procedures that are carried out according to the instructions of a health professional or a person responsible for assessing a resident’s personal care needs, including supervision and physical assistance with taking medications, and ordering and reordering medications, subject to requirements of State or Territory law.


    Includes bandages, dressings, swabs and saline.

    Item 2.5 – Recreational therapy

    Recreational activities suited to residents, participation in the activities, and communal recreational equipment.

    Item 2.6 – Rehabilitation support

    Individual therapy programs designed by health professionals that are aimed at maintaining or restoring a resident’s ability to perform daily tasks for himself or herself, or assisting residents to obtain access to such programs.

    Item 2.7 – Assistance in obtaining health practitioner services

    Arrangements for aural, community health, dental, medical, psychiatric and other health practitioners to visit residents, whether the arrangements are made by residents, relatives or other persons representing the interests of residents, or are made direct with a health practitioner.

    Item 2.8 – Assistance in obtaining access to specialised therapy services

    Making arrangements for speech therapists, podiatrists, occupational or physiotherapy practitioners to visit residents, whether the arrangements are made by residents, relatives or other persons representing the interests of residents.

    Item 2.9 – Support for residents with cognitive impairment

    Individual attention and support to residents with cognitive impairment (for example, dementia and behavioural disorders), including individual therapy activities and specific programs designed and carried out to prevent or manage a particular condition or behaviour and to enhance the quality of life and care for such residents and ongoing support (including specific encouragement) to motivate or enable such residents to take part in general activities of the residential facility.

    Table 3: Other care and services

    Care or service


    Item 3.1 – Furnishings

    Over-bed tables.

    Item 3.2 – Bedding materials

    Bed rails, incontinence sheets, ripple mattresses, sheepskins, tri-pillows, and water and air mattresses appropriate to each resident’s condition.

    Item 3.4 – Goods to assist residents to move themselves

    Crutches, quadruped walkers, walking frames, walking sticks, and wheelchairs.


    Excludes motorised wheelchairs and custom made aids.

    Item 3.5 – Goods to assist staff to move residents

    Mechanical devices for lifting residents, stretchers, and trolleys.

    Item 3.6 – Goods to assist with toileting and incontinence management

    Absorbent aids, commode chairs, disposable bed pans and urinal covers, disposable pads, over-toilet chairs, shower chairs and urodomes, catheter and urinary drainage appliances, and disposable enemas.

    Item 3.8 – Nursing services

    Initial assessment and care planning carried out by a nurse practitioner or registered nurse, and ongoing management and evaluation carried out by a nurse practitioner, registered nurse or enrolled nurse acting within their scope of practice.


    Nursing services carried out by a nurse practitioner, registered nurse or enrolled nurse, or other professional appropriate to the service (for example, medical practitioner, stoma therapist, speech pathologist, physiotherapist or qualified practitioner from a palliative care team), acting within their scope of practice.


    Services may include, but are not limited to, the following:

    • establishment and supervision of a complex pain management or palliative care program, including monitoring and managing any side effects;
    • insertion, care and maintenance of tubes, including intravenous and naso-gastric tubes;
    • establishing and reviewing a catheter care program, including the insertion, removal and replacement of catheters;
    • establishing and reviewing a stoma care program;
    • complex wound management;
    • insertion of suppositories;
    • risk management procedures relating to acute or chronic infectious conditions;
    • special feeding for residents with dysphagia (difficulty with swallowing);
    • suctioning of airways;
    • tracheostomy care;
    • enema administration;
    • oxygen therapy requiring ongoing supervision because of a resident’s variable need;
    • dialysis treatment.

    Item 3.11 – Therapy services, such as, recreational, speech therapy, podiatry, occupational, and physiotherapy services

    Maintenance therapy delivered by health professionals, or care staff as directed by health professionals, designed to maintain residents’ levels of independence in activities of daily living.


    More intensive therapy delivered by health professionals, or care staff as directed by health professionals, on a temporary basis that is designed to allow residents to reach a level of independence at which maintenance therapy will meet their needs.


    Excludes intensive, long-term rehabilitation services required following, for example, serious illness or injury, surgery or trauma.

      Last modified: 30 Jun 2017QC 52757