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  • Retirement Villages Working Group key messages March 2019

    The ATO met separately with representatives of the Retirement Villages (RV) working group members to discuss the following:

    Consultation protocols and process

    The RV working group members discussed and agreed to the following as part of the ongoing group protocols:

    • any conflicts of interest (whether real or perceived) to be disclosed
    • to abide by confidentiality agreements as a member of the working group

    GST issues for priority resolution

    • Sales 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
    • Intention to sell/dual intention
    • Leasehold issues
    • Requirement to provide daily meals

    Each issue will be the focus of a sub-working group, who will work collaboratively on the issue and report back to the working group periodically.

    Action item update

    Action item

    Conflict of Interest Disclosure

    Due date

    As soon as possible


    All industry body representatives

    Industry representatives to disclose any conflict of interest to ATO Leads.

      Last modified: 01 May 2019QC 58710