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Tax Laws Amendment (Retirement Villages) Act 2004 (143 of 2004)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- Schedule 1 Tax Laws Amendment (Retirement Villages) Act 2004
- Part 1 Amendments
- A New Tax System (Goods and Services Tax) Act 1999
- 1 Paragraph 38-25(3)(c)
- 2 After subsection 38-25(3)
- 3 After subsection 38-25(4)
- 4 Subdivision 38-G (heading)
- 5 At the end of Subdivision 38-G
- 6 Subdivision 38-H (heading)
- 7 After paragraph 177-10(1)(c)
- 8 After section 177-10
- 9 Section 195-1
- 10 Section 195-1 (definition of residential care )
- 11 Section 195-1
- 12 Section 195-1
- Part 2 Application provisions
- 13 Definition
- 14 General application
- 15 Attributing input tax credits
- 16 Application of section 36 of the Taxation Administration Act 1953
- 17 Application of section 78-50 of the GST Act
- 18 Application of Aged Care Minister's determinations relating to paragraph 38-25(3)(b) of the GST Act