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Retirement villages - GST issues paper

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DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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

Get a 20% discount when you buy all the items from this event.

Individual sessions

Retirement villages - establishment and operational issues

Author(s):  Brian NIMMO

Materials from this session:

Retirement villages - GST issues

Author(s):  Kristian THOROUGHGOOD

Materials from this session:

Retirement villages - legal issues

Author(s):  Trevor EDMOND

Materials from this session:

Further details about this event:

 

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