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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.


    The secretariat of the Retirement Villages Working Group can be contacted by email at


    Group membership details




    Ian Ayrton (Chair), Small Business


    Christiane Volaric, Small Business


    Jenna Lim (Secretariat), Small Business


    Gordon Brysland, Tax Counsel Network


    James Francis, Small Business


    Linda Griffiths, Small Business

    Leading Aged Services Australia Ltd

    Paul Murphy & representative members

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

    Emma Ashton

    Key messages

    Key messages from meetings held are available below.

    Last modified: 27 May 2021QC 58686