“Ancillary service” definition of section 24G of ITA

“ancillary service” in relation to a toll road, means any

 

(a)     vehicle service station, breakdown or repair facility;

 

(b)     shop or restaurant;

 

(c)     park, recreation or rest area;

 

(d)     emergency medical or firstaid facility;

 

(e)     hotel or other accommodation; or

 

(f)      entertainment facility,

 

or other service or facility to which persons or vehicles may gain access from the toll road;