[4246] Private rulings
Title
Draft update to Taxation Ruling
Taxation Ruling TR 2006/11 Private Rulings
Purpose
This Ruling outlines the private rulings system. It is being updated for currency and to address case law developments and reflect legislative changes to promoter penalty laws in Division 290 of Schedule 1 to the Taxation Administration Act 1953.
Expected completion
To be advised
Contact
[4258] Care services and accommodation in retirement villages [new]
Title
Draft addendum to Goods and Services Tax Ruling
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
Purpose
Updates are required to GSTR 2012/3 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.
Expected completion
Mid 2026
Contact
Rebekah Coote, International, Support and Programs
Phone: (07) 3213 8278