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Legislation

Income Tax Act 2007

Crossheading Excluded activities

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Section 303 Meaning of “excluded activities”
Section 304 Excluded activities: wholesale and retail distribution
Section 305 Excluded activities: leasing of ships
Section 306 Excluded activities: receipt of royalties and licence fees
Section 307 Excluded activities: property development
Section 307A Excluded activities: shipbuilding
Section 307B Excluded activities: producing coal
Section 307C Excluded activities: producing steel
Section 308 Excluded activities: hotels and comparable establishments
Section 309 Excluded activities: nursing homes and residential care homes
Section 309A Excluded activities: ... export of electricity
Section 309B Excluded activities: subsidised generation of heat and subsidised production of gas or fuel
Section 310 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 309B | 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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed