For the purposes of Schedule 25A, services involve gross amounts of purchases or expenditure and sales or revenue from international related party dealings or transactions relating to services.

Services cover any activity of a service oriented nature including:

  • agency type services
  • warehousing
  • printing and editorial services
  • public relations
  • tolling services
  • feasibility studies
  • surveys
  • training.
    Last modified: 21 Feb 2012QC 25356