RDRM34120 - Remittance Basis: Exemptions: Public access rule - Condition B - available for public access at an approved establishment

Condition B (ITA07/s809Z(3)) is met if the property is:

  • available for public access at an approved establishment
  • in transit to or from an approved establishment,
  • in storage at an approved establishment which includes any other commercial premises used by the establishment for storage.

»Ê¹ÚÌåÓýapp transit and storage criteria relate to the property becoming available or having been available for public access.