Legislation

GST Act s 38-25(1) and the GST-free supply of accommodation that the approved provider makes to the resident under subsection 38-25(4)

ATO documents that consider GST Act s 38-25(1) and the GST-free supply of accommodation that the approved provider makes to the resident under subsection 38-25(4)

1 document

GSTD 2011/4currentGSTD · 2011

Goods and services tax: Are accommodation bond retention amounts or accommodation charges paid, by residents of an aged care facility covered by the Aged Care Act 1997, that is supplying GST-free services under subsection 38-25(1) of the A New Tax System (Goods and Services Tax) Act 1999, consideration for a GST-free supply?