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100231
Individual Podcasts

How GST Interacts with Retirement Living, Residential Care Facilities and Social Housing

Entering into certain accommodation arrangements can include services in addition to the accommodation, when dealing with retirement villages, aged and disability care and social and affordable housing options. This session looks into whether or not GST can apply to these costs, i
PRESENTED BY Matthew Cridland Partner - K&L Gates , Sydney

Date/Time

About the Podcast

Entering into certain accommodation arrangements can include services in addition to the accommodation, when dealing with retirement villages, aged and disability care and social and affordable housing options. This session looks into whether or not GST can apply to these costs, including:

  • Retirement villages, including:
    • initial contributions and the loan-lease agreement model
    • additional services provided including commercial facilities
    • outgoing payments and deferred management fees
  • Residential care, including:
    • Government and non-government funded
    • apportioning accommodation and other services, including daily meals, laundry, care etc.
    • serviced apartments
  • Care and accommodation supplied by charitable organisations, including:
    • GST-free supplies under sec. 38-250 GST Act 1999
    • The ATO benchmark market value tables (QC 32370)
  • NDIS funded care and accommodation services with GST (QC 16263)

Presented By

Matthew Cridland
Partner, K&L Gates Sydney, NSW

Mr. Cridland is a Sydney based indirect tax lawyer. He advises clients in relation to all indirect taxes, including goods and services tax (GST), stamp duty, land tax, payroll tax, wine equalisation tax (WET), luxury car tax (LCT), customs duty and excise.

With respect to clients and sectors, his areas of experience include: real property, financial services, corporate mergers and acquisitions, energy and resources, public private partnerships (PPPs) and infrastructure, telecommunications, retail, insolvency and restructuring, and inbound intangible supplies. He also has experience advising both Federal and State Government agencies.

Prior to joining K&L Gates, Mr. Cridland worked at an international law firm where he was the Head of the GST and Customs Duty (Australia).

CPD Information

0.4 CPD hours

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