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ARTICLE · 01 FEBRUARY 2022

Retirement villages, aged care and GST

Moore Australia
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GST considerations in relation to retirement villages.

AustraliaTax
Daniel Pegdon
Daniel Pegdon
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We aren't getting any younger

It is no secret that Australia has an aging demographic and the demand for aged care and retirement villages is increasing exponentially. According to a recent survey by the Australian Bureau of Statistics (ABS), the average male life expectancy is 80.9 years and females 85 years old. This places immense pressure on the aged care sector and as such, we are seeing a large increase in the construction of aged care and retirement facilities which also offer a vast range of services. In construction of these facilities, Goods and Services Tax (GST) is a common issue raised, and rightly so. GST is a complex area and coupled with a critical case discussed later in the article, has not provided taxpayers with any clarity, leaving taxpayers very unhappy. If the treatment is not carefully considered, it can leave developers/operators out of pocket and liable for GST liability down the track.

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