Non-government funded home care services that are GST-free
If you do not receive funding directly from government for your home care services or your government funding cannot be used for services to certain people, your supply of any of the following home care services to an aged or disabled person is GST-free:
- personal assistance, including individual attention, individual supervision, and physical assistance with
- bathing, showering, personal hygiene and grooming
- maintaining continence or managing incontinence, and using aids and appliances designed to assist continence management
- eating and eating aids, and using eating utensils and eating aids (including actual feeding if necessary)
- dressing, undressing, and using dressing aids
- moving, walking, wheelchair use, and using devices and appliances designed to aid mobility, including the fitting of artificial limbs and other personal mobility aids
- communication, including to address difficulties arising from impaired hearing, sight or speech, or lack of common language (including fitting sensory communication aids), and checking hearing aid batteries and cleaning spectacles.
See also:
- Subsection 38-30(3) of the GST Act
- Item 2.1 of Part 2 of Schedule 1 to the Quality of Care Principles 2014External Link
If you supply services to another business, this is generally not GST-free, see Subcontracted services.
Non-government funded home care services that are not GST-free
Some common examples of services that are not GST-free non-government funded home care are:
- hairdressing
- housework and gardening
- preparing meals and grocery shopping for individuals
- aids, appliances and monitoring medication; however, they may be GST-free health supplies under a different section of the GST Act
- rehabilitation and health care services; however, they may be GST-free health supplies under a different section of the GST Act
- help with writing cheques, emails and letters
- advocacy services
- accommodation
- driving individuals to and from appointments and social activities
- social and community activities, such as providing companionship, craft and reading activities to individuals.
If you supply social and community activities, it is not GST-free non-government funded home care. However, a supply of GST-free non-government funded home care at a social or community activity is GST-free.
Example – Assisting a person versus engaging in a social activity
Personal Care Pty Ltd provides care services for residents at Happiness Nursing Home. They provide social outings to lawn bowls and care support for the bowlers.
Their employee, Jan, helps a resident play lawn bowls by helping her to walk, standing beside her and steadying her while she rolls the bowls. This supply is GST-free non-government funded home care as Jan is providing mobility assistance to the care recipient.
Their employee, Errol, drives the residents to lawn bowls and plays with the residents, ensuring everyone is included and has an enjoyable day. This supply is not GST-free non-government funded home care as Errol is providing transport and social support which is not in the list of GST-free non-government funded home care services.
End of example