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Tax issues in building and operating retirement villages establishment and operational issues presentation

Published on 11 Oct 10 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • legal arrangement
  • non freehold arrangement
  • occupancy rights - tax treatment
  • interest free loans
  • deferred management fees
  • share of capital gain
  • sale of village
  • transitional issues
  • other recent tax developments
  • GST introduction.

Author profile:

Peter DE CURE
Current at 07 August 2009 Click here to expand/collapse more articles by Peter DE CURE.
 

 

This was presented at Commercial & Taxation Issues for Retirement Villages .

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