INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART XII - DROUGHT INVESTMENT ALLOWANCE  

Division 3 - Leasing company deduction  

Subdivision B - Loss of entitlement to deduction  

SECTION 643  

643   CONTRACTS OR ARRANGEMENTS BEFORE LEASE ENTERED INTO  
The taxpayer is not entitled to the deduction if, before the item of drought mitigation property was leased to the lessee, the lessee entered into a contract or arrangement with another person for the use of the item by the other person.


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