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GST traps and opportunities within the retirement villages and nursing homes industry paper

Published on 14 Jun 06 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers the following:

  • GST classification of retirement village and nursing home supplies to residents
  • entitlement to input tax credits during construction of retirement villages and nursing homes
  • adjustment of input tax credit claims on change of use or on sale
  • watch-out - acquisition of retirement village or nursing home as a GST-free supply of a going concern - Division 135 increasing adjustment
  • watch-outs - retirement village and nursing home structures leading to inequitable GST results.
This paper was also presented by Heath Shonhan at the 'Retirement Villages: Understanding the tax implications' seminar held in Brisbane on 25 October 2006.

Author profile:

Ken CLAUGHTON
Current at 29 June 2009 Click here to expand/collapse more articles by Ken CLAUGHTON.
 

 

This was presented at Unravelling Structuring and Taxation Mysteries of Retirement Villages and Nursing Homes .

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