INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-3 - CAPITAL GAINS AND LOSSES: SPECIAL TOPICS  

Division 124 - Replacement-asset roll-overs  

Subdivision 124-J - Crown leases  

Operative provisions

SECTION 124-580   124-580   Meaning of Crown lease  


A Crown lease is:


(a) a lease of land granted by the Crown under an *Australian law (other than the common law); or


(b) a similar lease granted under a *foreign law.


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