Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 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.


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