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GSTR 2011/D5 - Goods and services tax: GST treatment of care services and accommodation in retirement villages and privately funded nursing homes and hostels   flag 

[2011] ATODGSTR GSTR2011/D5
Australian Taxation Office
Australia - Commonwealth
14th December, 2011

Legislation Cited

Legislation Name Provision
Aged Care Act 1997 (Cth) s3.5, s4.1
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s2.5, s19.5
Tax Laws Amendment (Retirement Villages) Act 2004 (Cth)
Retirement Villages Act 1999 (NSW)
Retirement Villages Act 1999 (Qld)
Retirement Villages Act 1987 (SA)
Retirement Villages Act 2004 (Tas) s5, s25, s30, s38
Retirement Villages Act 1986 (Vic)
Retirement Villages Act 1992 (WA)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Roy Morgan Research Pty Ltd v Commissioner of Taxation [2011] HCA 35; (2011) 244 CLR 97; (2011) 281 ALR 205; (2011) 80 ATR 1; (2011) 85 ALJR 1115; [2011] ATC 20-282 High Court of Australia Australia - Commonwealth circa 2011 AustLII flag 57
Asciano Services Pty Ltd v Chief Commissioner of State Revenue (NSW) [2008] HCA 46; (2008) 235 CLR 602; (2008) 249 ALR 429; [2008] ATC 20-047; (2008) 82 ALJR 1491; (2008) 70 ATR 1 High Court of Australia Australia - Commonwealth 25 Sep 2008 AustLII flag 14
Commissioner of Taxation of the Commonwealth of Australia v Sara Lee Household & Body Care (Australia) Pty Ltd [2000] HCA 35; (2000) 201 CLR 520; (2000) 172 ALR 346; 44 ATR 370; 74 ALJR 1094 High Court of Australia Australia - Commonwealth 15 Jun 2000 AustLII flag 218
Hatzimanolis v ANI Corporation Ltd [1992] HCA 21; (1992) 173 CLR 473; 106 ALR 611; 66 ALJR 365 High Court of Australia Australia - Commonwealth 3 Jun 1992 AustLII flag 453
Chan v Cresdon Pty Ltd [1989] HCA 63; (1989) 168 CLR 242; 89 ALR 522; 64 ALJR 110 High Court of Australia Australia - Commonwealth 14 Dec 1989 AustLII flag 309
Hatfield v Health Insurance Commission [1987] FCA 286; (1987) 15 FCR 487; (1987) 77 ALR 103; 77 ALT 103; 14 ALD 131 Federal Court of Australia Australia - Commonwealth 27 Aug 1987 AustLII flag 113

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