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Legislation

Income Tax Act 2007

Crossheading Excluded activities

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Section 192 Meaning of “excluded activities”
Section 193 Excluded activities: wholesale and retail distribution
Section 194 Excluded activities: leasing of ships
Section 195 Excluded activities: receipt of royalties and licence fees
Section 196 Excluded activities: property development
Section 196A Excluded activities: shipbuilding
Section 196B Excluded activities: producing coal
Section 196C Excluded activities: producing steel
Section 197 Excluded activities: hotels and comparable establishments
Section 198 Excluded activities: nursing homes and residential care homes
Section 198A Excluded activities: ... export of electricity
Section 198B Excluded activities: subsidised generation of heat and subsidised production of gas or fuel
Section 199 Excluded activities: provision of services or facilities for another business

Excluded activities
Excluded activities: subsidised generation of heat and subsidised production of gas or fuel

Section 198B | Excluded activities: subsidised generation of heat and subsidised production of gas or fuel

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed