Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.260

    A supply is GST - free if:

  (a)   the supplier is an * endorsed charity that operates a * retirement village; and

  (b)   the supply is made to a resident of the retirement village; and

  (c)   the supply is:

  (i)   a supply of accommodation in the retirement village, or a supply of a service related to the supply of the accommodation; or

  (ii)   a supply of meals.