Commentary on Sections Glossary History Section 277: Exclusion of dwelling-houses, retail shops, showrooms, hotels and offices etc.
978.This section is based on sections 18(4) and (9) and 161(2) of CAA 1990. Subsection (1) excludes some types of building from being treated as in use for the purposes of a qualifying trade. Normally they are not industrial buildings.
979.Subsections (2) to (4) make an exception to the general rule in subsection (1) for buildings occupied by or in use for the welfare of employees working foreign plantations or mineral deposits.
980.Subsection (5) makes clear that the de minimis rule in section 283 takes precedence over the rule in subsection (1).