A New Tax System (Goods and Services Tax) Act 1999
Part 4-2 - Special rules mainly about supplies and acquisitions
Note:
The special rules in this Part mainly modify the operation of Part 2-2 , but they may affect other Parts of Chapter 2 in minor ways.
Division 87 - Long-term accommodation in commercial residential premises
87-15
Meaning of commercial accommodation
Commercial accommodation
means the right to occupy the whole or any part of *
commercial residential premises
, including, if it is provided as part of the right so to occupy, the supply of:
(a)
cleaning and maintenance; or
(b)
electricity, gas, air-conditioning or heating; or
(c)
telephone, television, radio or any other similar thing.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.