Statute
Section Sch4-3 — Income Tax Act 2007
Text of the provision Official document
3 In this part,— commercial cleaning or maintenance work means work or services that are related to schedular commercial land, if the work or services have the following nature: (a) cleaning all or part of premises: (b) cleaning or laundering plant, vehicles, furniture, furnishings, fittings, or equipment: (c) gardening (including grass cutting and hedge cutting): (d) destroying vermin: (e) destroying weeds schedular commercial land means land that— (a) is not used for farming or agriculture purposes: (b) is not a dwellinghouse: (c) is not premises that are used exclusively for residential purposes.
Official source: legislation.govt.nz
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