The link “GSTR” is to the ATO legal database and the link “Austlii” is to the Austlii site.
- GSTR 2007/1 – Austlii – Goods and Services tax: when retirement village premises include communal facilities for use by the residents of the premises
- GSTR 2007/2 – Austlii – Goods and services tax: in the application of paragraph (b) of item 3 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 to a supply, when does ‘effective use or enjoyment’ of the supply ‘take place outside Australia’
All about GST in Australia 