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IS 10/08
26 Oct 2010

Retirement villages - GST treatment

This interpretation statement addresses the GST treatment of payments made to the owners or operators of retirement villages and their entitlement to input tax credits on supplies received for the purpose of a retirement village. The item considers the legislation as it is before any relevant amendments to the Goods and Services Tax Act 1985 in the Taxation (GST and Remedial Matters) Bill 2010 take effect.