GST Act s 40-35(1)(a)

GST and increasing adjustments for supply of farmland

GST and leases of independent living units in retirement villages

GST and monthly maintenance fees in non-freehold and non-strata titled retirement villages

GST and the supply of accommodation in a university residential college to non-students for periods of less than 28 days

GST and the supply of accommodation in residential premises to school staff

GST and motel apartments

GST and deferred management fees in leasehold retirement villages

GST and supply of new residential premises

GST and supply of substantially renovated residential premises

GST and supply of residential premises rented out for more than five years

GST and supply by way of lease of a building designed to provide tertiary student accommodation