Tax Laws Amendment (Retirement Villages) Act 2004 (143 of 2004)

Schedule 1   Tax Laws Amendment (Retirement Villages) Act 2004

Part 2   Application provisions

18   Application of Aged Care Minister's determinations relating to paragraph 38-25(3)(b) of the GST Act

Any requirement in a determination made for the purposes of paragraph 38-25(3)(b) of the GST Act that accommodation be included in a package of services, or that charges for accommodation be payable to the entity to which charges for services are payable, does not apply in relation to a supply that:

(a) is made to a resident of a serviced apartment in a retirement village; and

(b) is connected with a supply of a kind referred to in subparagraph 38-25(4A)(b)(i), (ii) or (iii) to the resident.