INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIA - CAPITAL GAINS AND CAPITAL LOSSES  

Division 5 - Leases  

SECTION 160ZU   160ZU   RENEWAL OR EXTENSION OF LEASE  
Where a lease has been renewed or extended, the renewal or extension shall be deemed for the purposes of this Part to have constituted the grant by the lessor of a fresh lease that took effect at the time immediately after the time when the first-mentioned lease would, but for the renewal or extension, have expired.