Tax Law Improvement Act 1997 (121 of 1997)
Schedule 2 Assessable income
Part 2 Consequential amendment of the Income Tax Assessment Act 1997
9 Section 10-5 (table item headed 'leases')
Before:
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crown leases used for primary production, assignment of |
88A(3) |
insert:
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amounts received by lessor from lessee for non-compliance with lease obligation to repair |
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