Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p28
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 28/54)
Character Range: 1159852–1162705

*build to rent compliance period for each of the *dwellings in the eligible development has ended:
 (i) no other entity is using the eligible development, or any part of the eligible development, for the purpose of producing assessable income; and
 (ii) at each earlier time (if any) at which you or another entity used the eligible development, or any part of the eligible development, for the purpose of producing assessable income and at which the eligible development was an *active build to rent development, no other entity was using the eligible development, or any part of the eligible development, for the purpose of producing assessable income.
 (3) For the purposes of paragraph (2)(c), disregard use of the eligible development, or any part of the eligible development, for the *purpose of producing assessable income by providing management services.

Industrial activities

43‑150  Meaning of industrial activities
Industrial activities means:
 (a) any of the following activities (core activities):
 (i) operations where manufactured items are derived from other goods even if those manufactured items are themselves used as parts or materials in the manufacture of other items;
 (ii) operations (other than packing, placing in containers or labelling) by which manufactured items are brought into or maintained in the form or condition in which they are sold or used, even if they are for sale or use as parts or materials in the manufacture of other items;
 (iii) the separation of a metal or a compound of a metal from its ore (not including crushing, grinding, breaking, screening or sizing to facilitate that separation) or the treatment or processing of a metal or a compound of a metal after its separation;
 (iv) for a metal or a compound of a metal not requiring separation—applying to the metal or compound a treatment or process which, if the metal or compound had required separation, would not have been applied until after the separation;
 (v) refining *petroleum;
 (vi) scouring or carbonising wool;
 (vii) milling timber;
 (viii) freezing primary products;
 (ix) printing, lithographing or engraving, or a similar process, in the course of carrying on a business as a publisher, printer, lithographer or engraver;
 (x) curing meat or fish;
 (xi) producing chilled or frozen meat;
 (xii) pasteurising milk;
 (xiii) canning or bottling foodstuffs;
 (xiv) producing electric current, hydraulic power, steam, compressed air or gases (other than natural gas) for the purpose of sale, or use wholly or mainly in carrying on another activity mentioned in this paragraph; or
 (b) any of the following activities:
 (i) the packing, placing in containers or labelling of any goods resulting from the carrying on of core activities;
 (ii) the disposal of waste substances resulting from the carrying on of core activities;
 (iii) the