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46.14

Agents involved in the sale of machinery, industrial equipment, ships and aircraft

This class includes agents involved in the sale of: . machinery, including office machinery and computers, industrial equipment, ships and aircraft

Name
Agents involved in the sale of machinery, industrial equipment, ships and aircraft
Sector
G - Wholesale and retail trade; repair of motor vehicles and motorcycles

Lump-sum tax

Usually not eligible

Usually not eligible for lump-sum taxation: wholesale/retail trade and motor vehicle repair are excluded areas.

Usually includes

  • This class includes agents involved in the sale of:; machinery, including office machinery and computers, industrial equipment, ships and aircraft

Usually excludes

  • activities of commission agents for motor vehicles, see 45.1
  • auctions of motor vehicles, see 45.1
  • wholesale trade in own name, see 46.2 to 46.9
  • retail sale by non-store commission agents, see 47.99

Source: the official APR activity classification.