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A New Tax System (Goods and Services Tax) Act 1999
87‑15 Meaning of commercial accommodatio87‑15 Meaning of commercial accommodation
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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.