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On 27 April 2011, the ATO issued GST Ruling GSTR 2011/1 entitled "Goods and services tax: development, lease and disposal of a retirement village tenanted under a 'loan-lease' arrangement". It was previously released in draft form as GSTR 2010/D1.

The Ruling considers the GST implications of the development and supply of a retirement village tenanted under a "loan-lease" arrangement. In particular, this Ruling considers:

  • the consideration for and price of a taxable or GST-free supply of a retirement village for the purposes of s 9-15 and s 9-75(1) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act); and
  • the extent to which input tax credits are available for acquisitions or importations made by the developer to construct or develop the village under Division 11 or Division 15 of the GST Act,

for retirement villages that have the features set out in para 6 of the Ruling.


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