Income Tax Assessment Act 1997
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Hide history noteSECTION 727-240 What services certain provisions apply to 727-240(1)
Sections 727-230 , 727-235 , 727-700 and 727-725 apply only to services consisting of:
(a) doing work (including professional work and giving professional advice or any other kind of advice); or
Note:
Examples include accounting or legal services; advertising services and financial management services.
(b) providing (including allowing use of) facilities for entertainment, recreation or instruction; or
(c) leasing, renting, hiring, or allowing the use of, any asset; or
(d) packaging, transporting or storing any property; or
(e) providing insurance; or
(f) services provided, by a banker to a customer, in the course of the banker carrying on the business of banking; or
(g) lending money or providing any other form of financial accommodation.
727-240(2)
It does not matter whether services covered by paragraph (1)(a) also involve supplying property.
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