Tax Law Improvement Act 1997 (121 of 1997)
Schedule 2 Assessable income
Part 2 Consequential amendment of the Income Tax Assessment Act 1997
6 Section 10-5 (table item headed 'compensation')
Omit:
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profit or income, insurance or indemnity for loss of |
26(j) |
substitute:
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profits or income, insurance or indemnity for loss of |
15-30 |
|
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received by lessor for lessee’s non-compliance with lease obligation to repair |
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