Taxes Consolidation Act 1997 section 380E

Provisions supplementary to sections 380B to 380D

Section 380E sets out the supplementary rules, definitions and anti-avoidance provisions that underpin the student accommodation reliefs in sections 380B to 380D.

• Defines the key terms used in sections 380B to 380D, including "certificate of reasonable cost", "house" and "total floor area".
• Disqualifies leases or premises that fail anti-avoidance tests, breach the relevant guidelines, or do not meet construction and service standards set by the Minister for the Environment and Local Government.
• Requires the house to be let to and occupied by students throughout the relevant period and to be open to inspection by authorised officers.
• Sets out how expenditure is to be measured and timed, excludes amounts met by the State, and provides for appeals to the Appeal Commissioners.