Draft Goods and Services Tax Ruling GSTR 2012/3DC
Submission Date: 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 Law Council thanks 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 for their contributions to this submission.
Last Updated on 19/10/2026
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