Document ID: chunk:federal_register_of_legislation:C2006C00453:clause:1_5
Version: federal_register_of_legislation:C2006C00453
Segment Type: clause
Provision Reference: sch 1 cl 5
Character Range: 4172–4667

5  At the end of Subdivision 38‑G
Add:

38‑260  Supplies of retirement village accommodation etc.

  A supply is GST‑free if:
 (a) the supplier is a charitable institution, or a trustee of a charitable fund, 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.