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B Gross rent and other leasing and hiring income

Last updated 12 February 2019

Show at B all the rental income from land and buildings and all income from leasing and hiring. This item cannot be a loss.

Do not include any rental, leasing or hiring income derived from foreign sources. Show them at D Net foreign income and D1 Gross foreign income.

Do not include any rental income distributed from a trust. This should be included at Q Trust distributions other amounts.