Document ID: chunk:federal_register_of_legislation:C2025C00120:section:153
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 153
Character Range: 608231–609054

153  Residual benefits to include provision of property in certain circumstances
  For the purposes of this Act, where:
 (a) a person carries on a business that consists of, or includes, the entering into of contracts for the provision of property together with the provision of residual benefits;
 (b) the person provides property (other than food or drink) and residual benefits to another person;
 (c) but for this section, the provision would constitute a property benefit and a residual benefit; and
 (d) the provision is made in the same, or substantially the same, circumstances as a provision of the kind mentioned in paragraph (a);
the provision of the residual benefit shall be taken to include the provision of the property and the provision of the property shall not be taken to constitute a property benefit.