Draft Goods and Services Tax Ruling GSTR2012/3DC
28 October 2026
On 16 October 2026, the Law Council of Australia provided a submission to the Australian Taxation Office’s consultation on the draft Goods and Services Tax Ruling GSTR 2012/3DC: Goods and services tax: GST treatment of care services and accommodation in retirement villages and privately funded nursing homes and hostels. The proposed changes give effect to amendments made to the A New Tax System (Goods and Services Tax) Act 1999 (Cth) by the Aged Care and Other Legislation Amendment Act 2025 (Cth).
The submission was informed by contributions from the Law Society of New South Wales, the Law Council’s National Elder Law and Succession Law Committee, and the Taxation Committee of the Law Council’s Business Law Section.
The Law Council recommended that the ATO provide greater clarity about the meaning of “aged and disabled people” for GST purposes, due to a multiplicity of terminology and eligibility criteria and different statutory purposes. We also recommended clarification that the age requirement forming part of the GST definition of “retirement village” (which is for people who are at least 55 years old) is distinct from and does not determine eligibility requirements for funded aged care services under the Aged Care Act 2024 (Cth).
The submission sought further guidance on the GST treatment of services provided to residents sharing serviced apartments who have different care needs, including a worked example of such a scenario. The Law Council additionally recommended clarification of whether assessments under the Single Assessment System may constitute objective evidence of a resident’s requirement and continuing need for daily living activities assistance services or nursing services
Last Updated on 28/10/2026