Australian Capital Territory Numbered Regulations Australian Capital Territory Numbered Regulations(1) The following matters must not be financed by way of recurrent charges:
(a) fees for membership of industrial or professional associations;
(b) overseas travel by the operator of the retirement village or the operator's agent or employees;
(c) any costs associated with marketing vacant units within a retirement village, including costs that may have been included in wages or salaries;
(d) payroll tax, unless the wages paid by the operator in relation to operating the retirement village are more than the threshold amount;
(e) costs associated with the operator's head office or management or administration fees, unless the costs or fees are associated with providing services to residents of the retirement village.
(2) In this section:
"threshold amount"—see the Payroll Tax Act 2011
, schedule 1, section 1.1