161Extended meaning of residential customer

#### 161 Extended meaning of residential customer Home‑based business carried on by an individual (1) For the purposes of this Part, if a business is carried on (otherwise than in the capacity of trustee) by an individual, and: (a) most or all of the work of the business is carried out at the residence of the individual; or (b) the business does not occupy any premises other than the residence of the individual; the individual, in the individual’s capacity as a customer, is taken to be a residential customer. Home‑based business carried on by a partnership (2) For the purposes of this Part, if a business is carried on by a partnership, and: (a) most or all of the work of the business is carried out at the residence of an individual who is: (i) one of the partners of the partnership; or (ii) the director, or one of the directors, of a corporation that is one of the partners of the partnership; or (b) the business does not occupy any premises other than the residence of an individual who is: (i) one of the partners of the partnership; or (ii) the director, or one of the directors, of a corporation that is one of the partners of the partnership; the partnership, in its capacity as a customer, is taken to be a residential customer. Home‑based business carried on by a corporation (3) For the purposes of this Part, if a business is carried on (otherwise than in the capacity of trustee) by a corporation, and: (a) most or all of the work of the business is carried out at the residence of an individual who is the director, or one of the directors, of the corporation; or (b) the business does not occupy any premises other than the residence of an individual who is the director, or one of the directors, of the corporation; the corporation, in its capacity as a customer, is taken to be a residential customer. Home‑based business carried on by a trust (4) For the purposes of this Part, if a business is carried on by a trust, and: (a) most or all of the work of the business is carried out at the residence of an individual who is: (i) a trustee of the trust; or (ii) the director, or one of the directors, of a corporation that is a trustee of the trust; or (b) the business does not occupy any premises other than the residence of an individual who is: (i) a trustee of the trust; or (ii) the director, or one of the directors, of a corporation that is a trustee of the trust; a trustee of the trust, in the trustee’s capacity as a customer, is taken to be a residential customer.