01 Apr 14 Retirement village "residential premises" included village facilities - Living Choice
The AAT has held that, for GST purposes, the expression "residential premises" included not only the residential premises leased to a resident of a retirement village but, in addition, "facilities or services that are integral, ancillary or incidental to the Lease, that is, incidental services". Such facilities included motor vehicles, an emergency response system, an indoor heated pool, and a lift. As such, the taxpayer's input tax credits were required to be apportioned between the "residential premises" (which were input taxed supplies) and the taxpayer's other supplies which were taxable supplies. The Commissioner's allowance of an input tax credit of 13% was regarded by the AAT as correct on the basis of a reasonable apportionment consistent with GSTR 2006/4.
Living Choice Australian Limited and FCT  AATA 168 (AAT, Dunne SM, 28 March 2014).