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Edited version of private advice
Authorisation Number: 1051897952314
Date of advice: 9 September 2021
Ruling
Subject: GST and home care services
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