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Income Tax Act 2007

Section 199: Excluded activities: provision of services or facilities for another business

651.This section treats the provision of services or facilities as excluded activities if:

  • the services or facilities are provided to businesses which themselves consist largely of excluded activities; and

  • the specified control requirements exist.

It is based on sections 297(2) and 298(1) to (3) of ICTA.

652.The section is written in terms of a business. As a consequence, the way in which the definition of a trade in section 298(3) of ICTA, governing sections 297 and 298, is applied within those sections has been simplified. See Change 46 in Annex 1.

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