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GST-Free Aged Care Service Amendment Removes Higher Everyday Living Fee Carve-Out

  • Draft legislation released on 9 October 2026 would amend the GST Regulations to remove the carve-out that denied GST-free treatment where a higher everyday living fee is charged by a supplier.
  • As a result, a service will remain GST-free if it is covered by a provision of Division 8 of the aged care service list, even where a higher everyday living fee applies.
  • Consultation on the draft measures closes on 18 October 2026.

Source: taxathand.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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