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  • Retirement Villages Working Group

    The Retirement Villages Working Group was established to engage with relevant industry bodies in a more structured and collaborative way to manage taxation issues in the retirement village industry. The aim is to provide a shared understanding and greater certainty to enable the industry to understand and meet their tax obligations.

    The group will prioritise and address GST issues that are causing concern or uncertainty for industry members. Small working groups will work collaboratively to workshop and develop strategies to address the issues.

    GST issues for priority resolution:

    • Sale of retirement villages by charities
    • GSTR 2011/1 - Goods and services tax: development, lease and disposal of a retirement village tenanted under a 'loan-lease' arrangement - transitional concessions
    • Apportionment of input tax credits
    • Dual intention - when a village is held for the purpose of sale and leasing activities
    • Leasehold issues - including characterisation of supplies of leasehold interests, long-term leases and GST at settlement withholding obligations
    • Requirement to provide daily meals in serviced apartments.  

    The ATO consultation protocol underpins our consultation framework arrangements.

    Contact

    The secretariat of the Retirement Villages Working Group can be contacted by email at rvindustry.consult@ato.gov.au.

    Members

    Group membership details are listed below.

    Organisation

    Members

    ATO

    Andrew Ditchfield (Chair), Small Business

    ATO

    Christiane Volaric (Secretariat), Small Business

    ATO

    Gordon Brysland, Tax Counsel Network

    ATO

    James Francis, Small Business

    ATO

    Linda Griffiths, Small Business

    ATO

    Martyn Lyons, Small Business

    Leading Aged Services Australia Ltd

    Paul Murphy & representative members

    Retirement Living Council (Division of the Property Council of Australia)

    Leida Pirts & representative members

    Key messages

    Key messages from meetings held are available below.

    Last modified: 03 Sep 2019QC 58686