Tax Laws Amendment (Retirement Villages) Act 2004 (143 of 2004)
Schedule 1 Tax Laws Amendment (Retirement Villages) Act 2004
Part 1 Amendments
A New Tax System (Goods and Services Tax) Act 1999
12 Section 195-1
serviced apartment : an apartment (however described) is a serviced apartment in relation to a *retirement village if:
(a) the apartment is designed to be occupied by aged residents who require either or both of the following:
(i) the services set out in item 2.1 (daily living activities assistance) of Part 2 of Schedule 1 to the *Quality of Care Principles;
(ii) the services set out in item 3.8 (nursing services) of Part 3 of that Schedule; and
(b) at least one responsible person is continuously:
(i) on call to render emergency assistance to the residents of the apartment; and
(ii) in reasonable proximity to the apartment; and
(c) the apartment is part of a single complex of apartments to which paragraphs (a) and (b) apply, and is accessible from a common corridor linking the apartment to the other apartments in the complex; and
(d) there is in the retirement village a communal dining facility that is available for use by the residents of apartments in the retirement village to which paragraphs (a), (b) and (c) apply.
However, a detached house, row house, terrace house, town house or villa unit is not a serviced apartment.
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