Show download pdf controls
  • 3.2.3 Are retirement villages or nursing homes included within 'a caravan park or a camping ground; or anything similar to residential premises described' as a caravan park or a camping ground (ie a home park)?

    Non-Interpretative - straight application of the law.

    ATO position

    No. A separate guideline relating specifically to retirement villages is published on the Australian Taxation Office (ATO) website.

      Last modified: 19 Jun 2015QC 16478