Questions about financial practices
The link to quality of care

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

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

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

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

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

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