VATLP17600 - Provision of storage facilities (Item 1ka): legislative terms

What is meant by 바카라 사이트渟torage바카라 사이트� and 바카라 사이트渟elf storage바카라 사이트�?

There is no difference between the two terms. Although the law refers to 바카라 사이트渇acilities for self storage of goods바카라 사이트� the changes are not restricted to the type of storage where a small area within a dedicated building is rented by an individual to store their own personal property. The law specifies that 바카라 사이트渢he self storage of goods바카라 사이트� means -

  • The storage of goods
  • In a relevant structure
  • By either of the following
  1. the person(s) to whom the supply is made; or
  2. a third party with the permission of the person(s) to whom the supply is made.

What is a 바카라 사이트渞elevant structure바카라 사이트�?

A 바카라 사이트渞elevant structure바카라 사이트� means the whole or part of any of the following:

  • a building
  • a unit
  • a container or other structure that is fully enclosed.

If the storage is within a relevant structure then it is affected by the new rules.

What does 바카라 사이트渦sed for the storage of goods바카라 사이트� mean?

If goods are physically stored in a relevant structure then the structure is being used for the storage of goods. This is the case regardless of any intention of the supplier of the space or any agreement between the supplier and the customer. A supply of storage may occur regardless of the physical use of a facility if it is implicit in the nature of the premises or commercial documentation that the facility is intended for use as storage and is not actually being used for some other purpose. If the supply is of a facility that is clearly for storage purposes it will be covered by the changes even while it is empty.