A New Tax System (Goods and Services Tax) Act 1999

Chapter 3 - The exemptions  

Part 3-1 - Supplies that are not taxable supplies  

Division 38 - GST-free supplies  

Subdivision 38-G - Activities of charities etc.  

38-260   Supplies of retirement village accommodation etc.  

A supply is GST-free if:

(a) the supplier is an * endorsed charity that operates a * retirement village ; and

(b) the supply is made to a resident of the retirement village; and

(c) the supply is:

(i) a supply of accommodation in the retirement village, or a supply of a service related to the supply of the accommodation; or

(ii) a supply of meals.

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