Document ID: chunk:federal_register_of_legislation:C2006C00453:clause:1_3
Version: federal_register_of_legislation:C2006C00453
Segment Type: clause
Provision Reference: sch 1 cl 3
Character Range: 2790–4048

3  After subsection 38‑25(4)
Insert:

 (4A) A supply is GST‑free if:
 (a) it is made to a person who is a person of a kind referred to in paragraph (3)(c); and
 (b) it is:
 (i) a supply, by way of lease, hire or licence, of *residential premises consisting of a *serviced apartment in a *retirement village; or
 (ii) a sale of *real property that is residential premises consisting of a serviced apartment in a retirement village; or
 (iii) a supply of an excluded security (within the meaning of the Corporations Act 2001) in respect of which the right to participate in a retirement village scheme (within the meaning of that Act) entitles the person to use or occupy a serviced apartment in a retirement village; and
 (c) in a case where:
 (i) a determination made for the purposes of paragraph (3B)(a) is in force; and
 (ii) the determination is not restricted under subsection (3C) in such a way that the determination excludes the person;
  the *Aged Care Secretary has, in accordance with the determination, assessed the person as requiring the levels of care services determined in the determination; and
 (d) it is made in connection with one or more supplies, or proposed supplies, to the person that are or will be GST‑free under subsection (3).