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GSTR 2006/D3 - Goods and services tax: when retirement village premises include communal facilities for use by the residents of the premises

[2006] ATODGSTR GSTR2006/D3

Australian Taxation Office

Australia - Commonwealth

23rd August, 2006

Legislation Cited

Legislation Name	Provision
Aged Care Act 1997 (Cth)
Acts Interpretation Act 1901 (Cth)
GST Act (Cth)	s2.5, s19.5
Taxation Administration Act 1953 (Cth)
Tax Laws Amendment (Retirement Villages) Act 2004 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Zig Inge Retirement Villages	[2000] VCAT 2330	Victorian Civil and Administrative Tribunal	Australia - Victoria	30 Nov 2000	AustLII		7
[2000] BVC 2095	[2000] BVC 2095		United Kingdom	circa 2000			3
Commissioner of Taxation v Mount Isa Mines Ltd	(1990) 21 ATR 159		Australia	circa 1990	Legal Online / Westlaw		4
Tourapark Pty Ltd v FCT	[1982] HCA 18; (1982) 149 CLR 176; (1981-82) 40 ALR 465; (1982) 12 ATR 842; 56 ALJR 316; 82 ATC 4,105	High Court of Australia	Australia - Commonwealth	23 Apr 1982	AustLII		35

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