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Retirement villages and nursing homes - income tax aspects presentation

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

This presentation covers the following topics:

  • types, treatment and the ATO's views on resident contracts
  • treatment of deferred management fees
  • capital versus revenue distinction and the importance of the characterisation
  • transitional issues arising from ATO Taxation Ruling 2002/14 compared to Taxation Ruling TR94/24
  • the practical impacts and difficulties of tax consolidation in the industry
  • taxation implications arising from IFRS and the proposed Taxation of Financial Arrangements Bill applying to the industry.

Author profile:

Matt BIRRELL

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

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