Capital items include—
- all buildings and structures located in the retirement village and owned by the scheme operator, including the communal facilities, amenities and accommodation units, (other than items that, under the residence contract, are to be maintained, repaired and replaced by the resident);
- all plant, machinery and equipment used in the operation of the village, (other than items that are body corporate property); including for example — communal hot water and air conditioning services, kitchen and dining room equipment, community facility furnishings, gardening equipment, village bus or transportation services
- all village infrastructure owned by the scheme operator; including for example —roadways, pathways, drainage, sewerage mains, landscaping, electrical distribution systems, water services and connections and distribution systems