Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 38.260

                   A supply is GST-free if:

                     (a)  the supplier is an * endorsed charity that operates a * retirement village; and

                     (b)  the supply is made to a resident of the retirement village; and

                     (c)  the supply is:

                              (i)  a supply of accommodation in the retirement village, or a supply of a service related to the supply of the accommodation; or

                             (ii)  a supply of meals.