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.