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.
- Retirement villages
- GSTR 2012/3 Goods and services tax: GST treatment of care services and accommodation in retirement villages and privately funded nursing homes and hostels
- GSTR 2004/09 Goods and services tax: GST consequences of the assumption of vendor liabilities by the purchaser of an enterprise – Addendum
- GSTR 2011/1 Goods and services tax: development, lease and disposal of a retirement village tenanted under a 'loan-lease' arrangement