Last week the Commissioner published GSTR 2012/3 ‘Goods and Services tax: GST treatment of care services and accommodation in retirement villages and privately funded nursing homes and hostels.  The ruling explains when care services and accommodation provided to residents in privately funded nursing homes, aged care hostels and serviced apartments in a retirement village are GST-free under ss 38-25(3), (4) and (4A).  The ruling was issued in draft as GSTR 2011/D5.  The transitional arrangements under the Ruling are that Fact Sheet ‘GST and serviced apartments in retirement villages”: NAT 12761 is withdrawn but for tax periods prior to the date of issue, the Commissioner will not seek to disturb the GST treatment where the taxpayer has followed and applied then news as set out in the fact sheet and also Issue 10 of the Retirement Villages Industry Partnership – issues register.

My analysis of the Ruling can be accessed here.