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Retirement villages - GST issues paper

Published on 07 Sep 05 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

Topics covered in this paper include:

  • leasing arrangements
  • sales of units
  • services provided
  • recent developments
    • serviced apartments
    • charitable exemptions
    • pricing and the ACCC rules.

Author profile:

Kristian THOROUGHGOOD
Kristian is a Manager within the Adelaide KPMG Indirect Tax Team. He specialises in GST and has worked in this field since its introduction in 1999. Kristian has advised a broad range of industry and corporate groups on GST matters. Kristian joined KPMG early in 2005, and previously worked with another big four accounting firm.
Current at 1 December 2006
Click here to expand/collapse more articles by Kristian THOROUGHGOOD.
 

This was presented at Tax Issues in Building and Operating Retirement Villages.

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