A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 87.15 Meaning of commercial accommodation
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.