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PCG 2016/14 - Discount to the valuation of housing fringe benefits provided by retirement village operators

Overview

What this Guideline is about 1. This Guideline sets out the acceptable discount to the valuation of housing fringe benefits provided to live-in-managers in a retirement village. Date of effect 2. This Guideline applies both before and after date of issue. It will be reviewed under the ATO's standard review process to ensure the currency...

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