[783BA “Relevant property business” of an individual]

[Basic definitions]

[783BA  “Relevant property business” of an individual]

[(1)     Subject to subsection (3), for the purposes of this Chapter an individual's property business is a “relevant property business” for a tax year if the business is not a rent-a-room property business in relation to the individual for the tax year.

(2)     For the

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