Section 197 — Income Tax Act 2007: Excluded activities: hotels and comparable establishments

Excluded activities: hotels and comparable establishments 197 1 This section supplements section 192(1)(j).

2 The reference to a comparable establishment is to a guest house, hostel or other establishment the main purpose of maintaining which is the provision of facilities for overnight accommodation (with or without catering services).

3 The activities of a person are not to be taken to fall within section 192(1)(j) unless that person has an estate or interest in, or is in occupation of, the hotel or comparable establishment in question.