Tax Law Improvement Act 1997 (121 of 1997)
Schedule 2 Assessable income
Part 2 Consequential amendment of the Income Tax Assessment Act 1997
11 Section 10-5 (table item headed 'leases')
Omit:
|
premiums relating to a grant or assignment |
26AB |
substitute:
|
premiums relating to assignment of a lease granted before 20 September 1985 |
|