Financial and tax practices of for-profit aged care providers

27 November 2018

© Commonwealth of Australia 2018
ISBN 978-1-76010-876-2

View the report as a single document - (PDF 1078KB)

View the report as separate downloadable parts:

Senate Economics References Committee (PDF 20KB)
Abbreviations and acronyms (PDF 10KB)
Executive summary (PDF 27KB)

Questions about financial practices
The link to quality of care

Recommendations (PDF 7KB)
Chapter 1 - Introduction (PDF 67KB)

Conduct of the inquiry
Background to the inquiry
Purpose and scope of inquiry
Structure of the report

Chapter 2 - Overview of aged care in Australia (PDF 445KB)

Legislative framework and regulatory oversight
Types of aged care
Funding of aged care
Providers of residential aged care

Chapter 3 - Tax practices of for-profit aged care providers (PDF 230KB)

Findings of the Tax Justice Network-Australia Report
Industry views on alleged tax avoidance
Comments from for-profit providers

Chapter 4 - Broader stakeholder views (PDF 141KB)

Concerns about the sector from the Australian Taxation Office
Maximising profit over care
Gap between revenue and profits
Profitability of large for-profit providers
Consumer choice in the sector
Committee view

Chapter 5 - Transparency (PDF 123KB)

Recommendations of the Tax Justice Network-Australia
Adequacy of current regulation
Voluntary Tax Transparency Code
Committee view

Coalition Senators Dissenting Report (PDF 41KB)

General comments
Conduct and Findings of inquiry
Chapter 4—'Broader stakeholder views' (Recommendations 1–2)
Chapter 5—'Transparency' (Recommendations 3–5)
Review of National Aged Care Quality Regulatory Processes—'Carnell-Paterson Review'
Establishment of the Aged Care Quality and Safety Commission
Maintaining the integrity of the tax system
Concluding remarks

Appendix 1 - Submissions and additional documents (PDF 11KB)
Appendix 2 - Public hearings (PDF 9KB)

Committee Secretariat contact:

Senate Standing Committees on Economics
PO Box 6100
Parliament House
Canberra ACT 2600

Phone: +61 2 6277 3540