Retirement villages and tax
How income tax and GST apply if you're a retirement village operator.
What a retirement village is and the different occupancy arrangements that may apply.
How GST and income tax apply when you acquire or construct a retirement village, including through shares or units.
How GST and income tax apply when you operate a retirement village, including independent living units.
How GST and income tax applies if you, as a retirement village operator, are selling a retirement village.
Our rulings and other guidance to help you work out your obligations.
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