Income Tax Assessment Act 1997
CHAPTER 2
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LIABILITY RULES OF GENERAL APPLICATION
PART 2-5
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RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS
Division 31
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Conservation covenants
You must seek a valuation of the change in the * market value of the land from the Commissioner for the purposes of this Division. 31-15(2)
The Commissioner may charge you the amount worked out in accordance with the regulations for making the valuation.
Operative provisions
SECTION 31-15
Valuations by the Commissioner
31-15(1)
You must seek a valuation of the change in the * market value of the land from the Commissioner for the purposes of this Division. 31-15(2)
The Commissioner may charge you the amount worked out in accordance with the regulations for making the valuation.
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