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-{"Issue_Number": "4246", "Issue_Title": "Private rulings", "Issue_Marker": "updated", "Category": "Administration", "Category_Slug": "advice-under-development-administration-issues", "Advice_Sequence": "1", "Advice_Count": "1", "Advice_Type": "Addendum to Taxation Ruling", "Advice_Title": "Taxation Ruling TR 2006/11 Private rulings", "Is_Draft_Product": "False", "Purpose": "TR 2006/11 outlines the private rulings system. It is being updated for currency and to address case law developments and reflect legislative changes to promoter penalty laws in Division 290 of Schedule 1 to the Taxation Administration Act 1953 .", "Expected_Completion": "July 2026", "Comments": "Draft update to TR 2006/11DC2 published on 11 February 2026. Comments period closed on 27 March 2026.", "Contact": "Simon Weiss, Tax Counsel Network | Simon.Weiss@ato.gov.au", "Contact_Name": "Simon Weiss", "Contact_Business_Line": "Tax Counsel Network", "Contact_Phone": "", "Contact_Email": "Simon.Weiss@ato.gov.au", "Referenced_Documents": "TR 2006/11 | TR 2006/11DC2", "Referenced_Document_IDs": "TXR/TR200611/NAT/ATO/00001 | DTC/TR200611DC2/NAT/ATO/00001", "Referenced_Document_URLs": "https://www.ato.gov.au/law/view/document?DocID=TXR/TR200611/NAT/ATO/00001&PiT=99991231235958 | https://www.ato.gov.au/law/view/document?DocID=DTC/TR200611DC2/NAT/ATO/00001&PiT=99991231235958", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-07-05T14:00:00.000+00:00", "Source_URL": "https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-administration-issues#ato-4246Privaterulingsupdated", "Unmatched_Content": ""}
 {"Issue_Number": "3953", "Issue_Title": "Back-to-back CGT rollovers", "Issue_Marker": "updated", "Category": "Capital gains tax", "Category_Slug": "advice-under-development-capital-gains-tax-issues", "Advice_Sequence": "1", "Advice_Count": "1", "Advice_Type": "Draft Practical Compliance Guideline", "Advice_Title": "Back-to-back CGT roll-overs and Part IVA of the Income Tax Assessment Act 1936", "Is_Draft_Product": "True", "Purpose": "This draft Guideline will explain when we are more likely to apply compliance resources to consider the application of Part IVA of the Income Tax Assessment Act 1936 (the general anti-avoidance provisions of the income tax law) to an arrangement that comprises multiple CGT rollovers.", "Expected_Completion": "Mid 2026", "Comments": "The development of the proposed draft Taxation Determination intended to accompany this draft Guideline is on hold (see [4259] Satisfying the conditions in Subdivision 122-A when part of a back-to-back rollover ).", "Contact": "Tara McLachlan, Private Wealth | Phone: 07 3149 5339 | Tara.McLachlan@ato.gov.au", "Contact_Name": "Tara McLachlan", "Contact_Business_Line": "Private Wealth", "Contact_Phone": "07 3149 5339", "Contact_Email": "Tara.McLachlan@ato.gov.au", "Referenced_Documents": "", "Referenced_Document_IDs": "", "Referenced_Document_URLs": "", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-07-05T14:00:00.000+00:00", "Source_URL": "https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-capital-gains-tax-issues#ato-3953BacktobackCGTrolloversupdated", "Unmatched_Content": ""}
 {"Issue_Number": "4178", "Issue_Title": "Cryptocurrency", "Issue_Marker": "", "Category": "Capital gains tax", "Category_Slug": "advice-under-development-capital-gains-tax-issues", "Advice_Sequence": "1", "Advice_Count": "2", "Advice_Type": "Draft Taxation Determination", "Advice_Title": "Income tax: CGT consequences of using a smart contract to wrap and unwrap crypto assets", "Is_Draft_Product": "True", "Purpose": "This draft Determination will consider how the CGT provisions apply when a crypto asset is sent to a wrapping contract to be wrapped or unwrapped. Wrapping contracts are a type of smart contract used to exchange one crypto asset for its wrapped equivalent, which is often done to enable compatibility with certain protocols or platforms. | This draft Determination does not apply to all forms of wrapping facilitated by smart contracts. It only applies to the specific wrapping arrangement set out in this draft Determination.", "Expected_Completion": "August 2026", "Comments": "", "Contact": "Dexter Marcenko, Tax Counsel Network | Phone: 03 6221 0000 | Dexter.Marcenko@ato.gov.au", "Contact_Name": "Dexter Marcenko", "Contact_Business_Line": "Tax Counsel Network", "Contact_Phone": "03 6221 0000", "Contact_Email": "Dexter.Marcenko@ato.gov.au", "Referenced_Documents": "", "Referenced_Document_IDs": "", "Referenced_Document_URLs": "", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-07-05T14:00:00.000+00:00", "Source_URL": "https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-capital-gains-tax-issues#ato-4178Cryptocurrency-1", "Unmatched_Content": ""}
 {"Issue_Number": "4178", "Issue_Title": "Cryptocurrency", "Issue_Marker": "", "Category": "Capital gains tax", "Category_Slug": "advice-under-development-capital-gains-tax-issues", "Advice_Sequence": "2", "Advice_Count": "2", "Advice_Type": "Draft Taxation Determination", "Advice_Title": "Income tax: issue, receipt or disposal of a crypto asset by an airdrop", "Is_Draft_Product": "True", "Purpose": "This draft Determination will consider how the income tax and CGT provisions apply when a crypto asset is issued, received or disposed of via an airdrop. Airdrops are a process whereby an issuer will distribute existing or newly created crypto assets to a recipient either in return for the recipient’s provision of goods or services or as a reward for holding crypto assets or undertaking activities. Airdrops may be unsolicited by the recipient. | This draft Determination does not apply where the recipient receives the airdropped crypto assets in return for providing consideration in the form of currency or other crypto assets or where the airdrop is received as a reward for providing liquidity to a decentralised exchange.", "Expected_Completion": "August 2026", "Comments": "", "Contact": "Shelley McCann, Tax Counsel Network | Phone: 07 3213 5634 | Shelley.McCann@ato.gov.au", "Contact_Name": "Shelley McCann", "Contact_Business_Line": "Tax Counsel Network", "Contact_Phone": "07 3213 5634", "Contact_Email": "Shelley.McCann@ato.gov.au", "Referenced_Documents": "", "Referenced_Document_IDs": "", "Referenced_Document_URLs": "", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-07-05T14:00:00.000+00:00", "Source_URL": "https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-capital-gains-tax-issues#ato-4178Cryptocurrency-2", "Unmatched_Content": ""}
@@ -7,7 +6,7 @@
 {"Issue_Number": "4259", "Issue_Title": "Satisfying the conditions in Subdivision 122-A when part of a back-to-back rollover", "Issue_Marker": "", "Category": "Capital gains tax", "Category_Slug": "advice-under-development-capital-gains-tax-issues", "Advice_Sequence": "1", "Advice_Count": "1", "Advice_Type": "Draft Taxation Determination", "Advice_Title": "Income tax: application of CGT rollover qualifying conditions when a rollover is part of a single arrangement that includes more than one CGT rollover.", "Is_Draft_Product": "True", "Purpose": "This draft Determination will consider how the CGT provisions apply in circumstances where there are back-to-back CGT rollovers claimed under both Subdivisions 122-A and 124-M of the Income Tax Assessment Act 1997 .", "Expected_Completion": "To be advised", "Comments": "The development of the draft Determination is currently on hold.", "Contact": "Tara McLachlan, Private Wealth | Phone: 07 3149 5339 | Tara.McLachlan@ato.gov.au", "Contact_Name": "Tara McLachlan", "Contact_Business_Line": "Private Wealth", "Contact_Phone": "07 3149 5339", "Contact_Email": "Tara.McLachlan@ato.gov.au", "Referenced_Documents": "", "Referenced_Document_IDs": "", "Referenced_Document_URLs": "", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-07-05T14:00:00.000+00:00", "Source_URL": "https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-capital-gains-tax-issues#ato-4259SatisfyingtheconditionsinSubdivision122Awhenpartofabacktobackrollover", "Unmatched_Content": ""}
 {"Issue_Number": "4092", "Issue_Title": "Determining the proportion of unfermented materials that may be added to ‘beer’ and ‘cider’", "Issue_Marker": "", "Category": "Excise", "Category_Slug": "advice-under-development-excise-issues", "Advice_Sequence": "1", "Advice_Count": "2", "Advice_Type": "Final Excise Determination", "Advice_Title": "Alcohol excise: the addition of water and the integral attributes of beer for the purposes of the Excise Tariff Act 1921", "Is_Draft_Product": "False", "Purpose": "This Determination is currently issued as a draft. When finalised, the Determination will set out the Commissioner’s view on the characteristics and proportions of unfermented materials that may be added to a fermented solution of a beverage in order for that product to meet the definition of ‘beer’ under the Excise Tariff Act 1921 .", "Expected_Completion": "To be advised", "Comments": "Revised Draft Excise Determination ED 2024/D2 Alcohol excise: the addition of water and the integral attributes of beer for the purposes of the Excise Tariff Act 1921 published on 28 August 2024. Comments period closed 27 September 2024. | Draft Excise Determination ED 2024/D1W Alcohol excise: the addition of water to beer , which published on 12 June 2024, has been withdrawn.", "Contact": "Naomi Schell, Excise Experience | Phone: 08 8218 9226 | Naomi.Schell@ato.gov.au", "Contact_Name": "Naomi Schell", "Contact_Business_Line": "Excise Experience", "Contact_Phone": "08 8218 9226", "Contact_Email": "Naomi.Schell@ato.gov.au", "Referenced_Documents": "ED 2024/D2 | ED 2024/D1W", "Referenced_Document_IDs": "DEX/ED2024D2/NAT/ATO/00001 | DEX/ED2024D1/NAT/ATO/00001", "Referenced_Document_URLs": "https://www.ato.gov.au/law/view/document?DocID=DEX/ED2024D2/NAT/ATO/00001&PiT=99991231235958 | https://www.ato.gov.au/law/view/document?DocID=DEX/ED2024D1/NAT/ATO/00001&PiT=99991231235958", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-05-31T14:00:00.000+00:00", "Source_URL": "https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-excise-issues#ato-4092Determiningtheproportionofunfermentedmaterialsthatmaybeaddedtobeerandcider-1", "Unmatched_Content": ""}
 {"Issue_Number": "4092", "Issue_Title": "Determining the proportion of unfermented materials that may be added to ‘beer’ and ‘cider’", "Issue_Marker": "", "Category": "Excise", "Category_Slug": "advice-under-development-excise-issues", "Advice_Sequence": "2", "Advice_Count": "2", "Advice_Type": "Final Wine Equalisation Tax Determination", "Advice_Title": "Wine Equalisation Tax: the addition of water to cider or perry", "Is_Draft_Product": "False", "Purpose": "This Determination is currently issued as a draft. When finalised, the Determination will set out the Commissioner’s view on the characteristics and proportions of unfermented materials that may be added to a fermented solution of a beverage in order for that product to meet the definition of ‘cider’ under the A New Tax System (Wine Equalisation Tax) Act 1999 .", "Expected_Completion": "To be advised", "Comments": "Draft Wine Equalisation Tax Determination WETD 2024/D1 Wine equalisation tax: the addition of water to cider or perry published on 12 June 2024. Comments period closed 12 July 2024.", "Contact": "Naomi Schell, Excise Experience | Phone: 08 8218 9226 | Naomi.Schell@ato.gov.au", "Contact_Name": "Naomi Schell", "Contact_Business_Line": "Excise Experience", "Contact_Phone": "08 8218 9226", "Contact_Email": "Naomi.Schell@ato.gov.au", "Referenced_Documents": "WETD 2024/D1", "Referenced_Document_IDs": "DWD/WETD2024D1/NAT/ATO/00001", "Referenced_Document_URLs": "https://www.ato.gov.au/law/view/document?DocID=DWD/WETD2024D1/NAT/ATO/00001&PiT=99991231235958", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-05-31T14:00:00.000+00:00", "Source_URL": "https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-excise-issues#ato-4092Determiningtheproportionofunfermentedmaterialsthatmaybeaddedtobeerandcider-2", "Unmatched_Content": ""}
-{"Issue_Number": "4281", "Issue_Title": "FBT payable on the private use of motor vehicles by directors of a corporate trustee of a discretionary trust", "Issue_Marker": "new", "Category": "FBT", "Category_Slug": "advice-under-development-fbt-issues", "Advice_Sequence": "1", "Advice_Count": "1", "Advice_Type": "Decision impact statement", "Advice_Title": "Decision impact statement SEPL Pty Ltd as trustee of the SFT Trust v Commissioner of Taxation [2026] FCAFC 36", "Is_Draft_Product": "False", "Purpose": "This Decision impact statement explains the Full Federal Court's decision in this case, which concerned whether 3 brothers, who were the directors of a corporate trustee of a discretionary trust and also beneficiaries of this discretionary trust, were: | each an ‘employee’ within the meaning of that term in subsection 136(1) of the Fringe Benefits Tax Assessment Act 1986 (FBTAA), and | (if the brothers were each found to be an employee) whether car benefits provided to them were provided ‘in respect of’ their employment. | The decision confirms that the common law meaning of ‘employee’ can be used to determine if a person is an employee within subsection 136(1) of the FBTAA. The capacity in which a person receives benefits from a trust will need to be determined having regard to all the facts and circumstances of a case. Other tax provisions may also apply to tax arrangements involving private use of motor vehicles by directors of a corporate trustee of a discretionary trust.", "Expected_Completion": "", "Comments": "The Decision impact statement on SEPL Pty Ltd as trustee of the SFT Trust v Commissioner of Taxation [2026] FCAFC 36 published on 1 July 2026. Comments period closes on 26 July 2026.", "Contact": "Aruni Abeysinghe, Tax Counsel Network | Aruni.Abeysinghe@ato.gov.au", "Contact_Name": "Aruni Abeysinghe", "Contact_Business_Line": "Tax Counsel Network", "Contact_Phone": "", "Contact_Email": "Aruni.Abeysinghe@ato.gov.au", "Referenced_Documents": "Decision impact statement", "Referenced_Document_IDs": "LIT/ICD/SAD127of2025/00001", "Referenced_Document_URLs": "https://www.ato.gov.au/law/view/document?DocID=LIT/ICD/SAD127of2025/00001&PiT=99991231235958", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-07-05T14:00:00.000+00:00", "Source_URL": "https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-fbt-issues#ato-4281FBTpayableontheprivateuseofmotorvehiclesbydirectorsofacorporatetrusteeofadiscretionarytrustnew", "Unmatched_Content": ""}
+{"Issue_Number": "4281", "Issue_Title": "FBT payable on the private use of motor vehicles by directors of a corporate trustee of a discretionary trust", "Issue_Marker": "", "Category": "FBT", "Category_Slug": "advice-under-development-fbt-issues", "Advice_Sequence": "1", "Advice_Count": "1", "Advice_Type": "Decision impact statement", "Advice_Title": "Decision impact statement on SEPL Pty Ltd as trustee of the SFT Trust v Commissioner of Taxation [2026] FCAFC 36", "Is_Draft_Product": "False", "Purpose": "This Decision impact statement explains the Full Federal Court's decision in this case, which concerned whether 3 brothers, who were the directors of a corporate trustee of a discretionary trust and also beneficiaries of this discretionary trust, were: | each an ‘employee’ within the meaning of that term in subsection 136(1) of the Fringe Benefits Tax Assessment Act 1986 (FBTAA), and | (if the brothers were each found to be an employee) whether car benefits provided to them were provided ‘in respect of’ their employment. | The decision confirms that the common law meaning of ‘employee’ can be used to determine if a person is an employee within subsection 136(1) of the FBTAA. The capacity in which a person receives benefits from a trust will need to be determined having regard to all the facts and circumstances of a case. Other tax provisions may also apply to tax arrangements involving private use of motor vehicles by directors of a corporate trustee of a discretionary trust.", "Expected_Completion": "", "Comments": "The Decision impact statement on SEPL Pty Ltd as trustee of the SFT Trust v Commissioner of Taxation [2026] FCAFC 36 published on 1 July 2026. Comments period closed on 31 July 2026.", "Contact": "Aruni Abeysinghe, Tax Counsel Network | Aruni.Abeysinghe@ato.gov.au", "Contact_Name": "Aruni Abeysinghe", "Contact_Business_Line": "Tax Counsel Network", "Contact_Phone": "", "Contact_Email": "Aruni.Abeysinghe@ato.gov.au", "Referenced_Documents": "Decision impact statement", "Referenced_Document_IDs": "LIT/ICD/SAD127of2025/00001", "Referenced_Document_URLs": "https://www.ato.gov.au/law/view/document?DocID=LIT/ICD/SAD127of2025/00001&PiT=99991231235958", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-08-02T14:00:00.000+00:00", "Source_URL": "https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-fbt-issues#ato-4281FBTpayableontheprivateuseofmotorvehiclesbydirectorsofacorporatetrusteeofadiscretionarytrust", "Unmatched_Content": ""}
 {"Issue_Number": "4095", "Issue_Title": "Definition of Australian consumer", "Issue_Marker": "", "Category": "GST", "Category_Slug": "advice-under-development-gst-issues", "Advice_Sequence": "1", "Advice_Count": "1", "Advice_Type": "Final Goods and Services Tax Ruling", "Advice_Title": "Goods and services tax: determining if you are making cross-border supplies to an Australian consumer", "Is_Draft_Product": "False", "Purpose": "This Ruling will provide the Commissioner’s view on when supplies of things other than goods or real property made to Australian consumers are connected with the indirect tax zone under paragraph 9-25(5)(d) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act). | On 10 June 2026, we published Draft Ruling Goods and Services Tax Ruling GSTR 2026/D1 Goods and services tax: determining if you are making cross-border supplies to an Australian consumer . It replaces Goods and Services Tax Ruling GSTR 2017/1 Goods and services tax: making cross border supplies to Australian consumers , which will be withdrawn. However, the Commissioner’s view has not changed. The Draft Ruling clarifies and expands on the existing views in GSTR 2017/1. However, due to several structural changes and additions, we issued a new Draft Ruling rather than an update to GSTR 2017/1. | The Draft Ruling includes: | greater clarity regarding the Commissioner’s expectations in determining when a recipient can be treated as not being an Australian consumer due to a belief they are registered for goods and services tax | options available to determine whether a recipient is (or is not) an Australian consumer outside of applying the safe harbour rules under section 84-100 of the GST Act.", "Expected_Completion": "To be advised", "Comments": "GSTR 2026/D1 published on 10 June 2026. Comments period closes on 24 July 2026.", "Contact": "Katrina Bond, Technical Leadership and Advice – GST | Phone: 03 8792 1539 | Katrina.Bond@ato.gov.au", "Contact_Name": "Katrina Bond", "Contact_Business_Line": "Technical Leadership and Advice – GST", "Contact_Phone": "03 8792 1539", "Contact_Email": "Katrina.Bond@ato.gov.au", "Referenced_Documents": "GSTR 2026/D1 | GSTR 2017/1", "Referenced_Document_IDs": "DGS/GSTR2026D1/NAT/ATO/00001 | GST/GSTR20171/NAT/ATO/00001", "Referenced_Document_URLs": "https://www.ato.gov.au/law/view/document?DocID=DGS/GSTR2026D1/NAT/ATO/00001&PiT=99991231235958 | https://www.ato.gov.au/law/view/document?DocID=GST/GSTR20171/NAT/ATO/00001&PiT=99991231235958", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-07-05T14:00:00.000+00:00", "Source_URL": "https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-gst-issues#ato-4095DefinitionofAustralianconsumer", "Unmatched_Content": ""}
 {"Issue_Number": "4175", "Issue_Title": "Build-to-rent", "Issue_Marker": "", "Category": "GST", "Category_Slug": "advice-under-development-gst-issues", "Advice_Sequence": "1", "Advice_Count": "1", "Advice_Type": "Addendum to Goods and Services Tax Ruling", "Advice_Title": "Draft update to Goods and Services Tax Ruling GSTR 2012/6DC Goods and services tax: commercial residential premises", "Is_Draft_Product": "False", "Purpose": "Modern build-to-rent developments have evolved and include different occupancy arrangements and physical characteristics to traditional rental accommodation. The draft update to GSTR 2012/6DC published on 5 November 2025. It provides further clarity on how the existing law applies to modern build-to-rent developments and assists taxpayers to determine whether their premises are residential premises or commercial residential premises. | The Commissioner's view remains unchanged and is not being reviewed. The intent of the draft update, when finalised as an addendum, is to clarify and expand on the existing principles. | We are also developing web guidance to provide guidance on the main GST issues that developers and operators of build-to-rent residential developments need to consider, including entitlement to GST credits, treatment of supplies and adjustments. | The addendum and web guidance will provide greater certainty for taxpayers on how to practically apply the existing law and ATO view in their build-to-rent developments.", "Expected_Completion": "To be advised", "Comments": "GSTR 2012/6DC published on 5 November 2025. Comments period closed on 19 December 2025.", "Contact": "Taylor Berry, International, Support and Programs | Phone: 08 9268 0041 | Taylor.Berry@ato.gov.au", "Contact_Name": "Taylor Berry", "Contact_Business_Line": "International, Support and Programs", "Contact_Phone": "08 9268 0041", "Contact_Email": "Taylor.Berry@ato.gov.au", "Referenced_Documents": "GSTR 2012/6DC", "Referenced_Document_IDs": "DGC/GSTR20126DC1/NAT/ATO/00001", "Referenced_Document_URLs": "https://www.ato.gov.au/law/view/document?DocID=DGC/GSTR20126DC1/NAT/ATO/00001&PiT=99991231235958", "Related_Links": "", "Development_Status": "Under development", "Page_Last_Updated": "2026-07-05T14:00:00.000+00:00", "Source_URL": "https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-gst-issues#ato-4175Buildtorent", "Unmatched_Content": ""}
 {"Issue_Number": "4258", "Issue_Title": "Care services and accommodation in retirement villages", "Issue_Marker": "", "Category": "GST", "Category_Slug": "advice-under-development-gst-issues", "Advice_Sequence": "1", "Advice_Count": "1", "Advice_Type": "Draft update to Goods and Services Tax Ruling", "Advice_Title": "Goods and Services Tax Ruling GSTR 2012/3 Goods and services tax: GST treatment of care services and accommodation in retirement villages and privately funded nursing homes and hostels", "Is_Draft_Product": "True", "Purpose": "An update to GSTR 2012/3 is required to reflect amendments to section 38-25 of the A New Tax System (Goods and Services Tax) Act 1999 because of the commencement of the Aged Care Act 2024 on 1 November 2025. | We are also updating our web guidance on GST and residential care and GST and home care to reflect these legislative changes.", "Expected_Completion": "July 2026", "Comments": "", "Contact": "Rebekah Coote, International, Support and Programs | Phone: 07 3213 8278 | Rebekah.Coote@ato.gov.au", "Contact_Name": "Rebekah Coote", "Contact_Business_Line": "International, Support and Programs", "Contact_Phone": "07 3213 8278", "Contact_Email": "Rebekah.Coote@ato.gov.au", "Referenced_Documents": "GSTR 2012/3", "Referenced_Document_IDs": "GST/GSTR20123/NAT/ATO/00001", "Referenced_Document_URLs": "https://www.ato.gov.au/law/view/document?DocID=GST/GSTR20123/NAT/ATO/00001&PiT=99991231235958", "Related_Links": "https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/in-detail/your-industry/gst-and-residential-care | https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/in-detail/your-industry/gst-and-home-care", "Development_Status": "Under development", "Page_Last_Updated": "2026-07-05T14:00:00.000+00:00", "Source_URL": "https://www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-gst-issues#ato-4258Careservicesandaccommodationinretirementvillages", "Unmatched_Content": ""}