INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 2 - Income  

Subdivision A - Assessable income generally  

SECTION 26AB   ASSESSABLE INCOME - PREMIUM FOR LEASE  

26AB(5)    

(a) a premium in relation to which Division 4 applies;


(d) a premium received in connexion with the assignment of a lease referred to in section 89.


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