- Retirement villages and how GST applies for operators
- Definition of retirement villages and various occupancy arrangements
- Tax implications for acquiring or constructing a retirement village
- Tax rules for operating a retirement village including independent living units
- Tax considerations when selling a retirement village
- Additional guidance and rulings available for retirement village operators
- Reference number QC103457
Source: ato.gov.au
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.