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A New Tax System (Goods and Services Tax) Act 1999
38‑260 Supplies of retirement village ac38‑260 Supplies of retirement village accommodation etc.
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38‑260 Supplies of retirement village accommodation etc.
A supply is GST‑free if: (a) the supplier is an *endorsed charity that operates a *retirement village; and (b) the supply is made to a resident of the retirement village; and (c) the supply is: (i) a supply of accommodation in the retirement village, or a supply of a service related to the supply of the accommodation; or (ii) a supply of meals.