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IS 15/02
16 Oct 2015

Goods and Services Tax - GST and retirement villages

This Interpretation Statement updates IS 10/08 "Retirement villages - GST treatment" to reflect legislative changes made since 2010 to the Goods and Service Tax Act 1985. The analysis has been updated to reflect the new definitions of "dwelling" and "commercial dwelling", the new apportionment rules (which replaced the principal purpose test and related provisions) and the zero-rating of land rules, as they relate to retirement villages.