ATO Interpretative Decision
ATO ID 2001/511 (Withdrawn)
Goods and Services Tax
GST and privately funded community careFOI status: may be released
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This ATO ID is withdrawn as it is a straight application of the law and does not contain an interpretative decision.This document incorporates revisions made since original publication. View its history and amending notices, if applicable.
This ATOID provides you with the following level of protection:
If you reasonably apply this decision in good faith to your own circumstances (which are not materially different from those described in the decision), and the decision is later found to be incorrect you will not be liable to pay any penalty or interest. However, you will be required to pay any underpaid tax (or repay any over-claimed credit, grant or benefit), provided the time limits under the law allow it. If you do intend to apply this decision to your own circumstances, you will need to ensure that the relevant provisions referred to in the decision have not been amended or repealed. You may wish to obtain further advice from the Tax Office or from a professional adviser.
Issue
Is the entity, an attendant and personal care provider, making a GST-free supply under subsection 38-30(3) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act), when it supplies attendant and personal care services to a privately funded patient who is aged?
Decision
Yes, the entity is making a GST-free supply under subsection 38-30(3) of the GST Act when it supplies attendant and personal care services to a privately funded patient who is aged.
Facts
The entity is an attendant and personal care service provider.
The entity provides attendant care services to a privately funded patient who is aged.
The services are covered by item 2.1 of Part 2 of Schedule 1 to the Quality of Care Principles. The Quality of Care Principles are contained within the Aged Care Principles made under the Aged Care Act 1997.
The entity is registered for the goods and services tax (GST). The supply meets the other positive limbs of section 9-5 of the GST Act.
Reasons for Decision
Subsection 38-30(3) of the GST Act provides that a supply of 'community care' is GST-free if the supply is of services:
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- that are provided to one or more aged or disabled people; and
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- that are 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 entity is supplying services to a patient who is aged. The services are covered by item 2.1 of Part 2 of the Quality of Care Principles. Accordingly, the entity is making a GST-free supply under subsection 38-30(3) of the GST Act, when it supplies personal care services to a privately funded patient who is aged.
Date of decision: 4 September 2001
Legislative References:
A New Tax System (Goods and Services Tax) Act 1999
subsection 38-30(3)
Other References:
Aged Care Act 1997
Quality of Care Principles 1997 Schedule 1 Part 2 item 2.1
Keywords
Goods & services tax
GST free
GST health
Section 38-30 - community care
ISSN: 1445-2782
| Date: | Version: | |
| 4 September 2001 | Original statement | |
| You are here | 4 May 2007 | Archived |