ATO update on Home Care GST
The link below is the ATO's information page on GST for Home Care services. Note the following information on Departure/Exit Fees I have copied and pasted from this site:
Exit fees are not payment for a GST-free supply as they are:
considered to be payment for the activities associated with leaving the approved provider and/or for transferring unspent funds to another provider
not considered to be payment for care or part of the service of arranging for care.