Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-3
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CAPITAL GAINS AND LOSSES: SPECIAL TOPICS
A Crown lease is:
(a) a lease of land granted by the Crown under an *Australian law (other than the common law); or
(b) a similar lease granted under a *foreign law.
Division 124
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Replacement-asset roll-overs
Subdivision 124-J
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Crown leases
Operative provisions
SECTION 124-580
124-580
Meaning of
Crown lease
A Crown lease is:
(a) a lease of land granted by the Crown under an *Australian law (other than the common law); or
(b) a similar lease granted under a *foreign law.
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