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Retirement villages and GST

Under certain conditions, the supply of accommodation in a retirement village is GST-free.

Last updated 13 September 2016

If you provide accommodation in a GST retirement village you're generally making an input taxed supply and you don't charge GST.

A GST retirement village is residential premises in which:

  • the accommodation is intended for people at least 55 or older
  • there are communal facilities for the residents to use.

A GST retirement village is not considered to be commercial residential premises for GST purposes.

Under certain conditions, the supply of accommodation in a serviced apartment in a village is GST-free when the resident of the apartment is also provided with certain care services.

Where the village is operated by an endorsed charity, the provision of accommodation in the entire village is GST-free.

See also:

QC23659