Tax Laws Amendment (2005 Measures No. 2) Act 2005 (78 of 2005)

Schedule 3   Deducting expenditure on telecommunications rights

Part 2   Rights of access to telecommunications sites

Income Tax Assessment Act 1997

11   Subsection 995-1(1)


telecommunications site access right means a right (except an *IRU) of a carrier (as defined in the Telecommunications Act 1997):

(a) to share a facility (as defined in section 7 of that Act); or

(b) to install such a facility at a particular location or on a particular structure; or

(c) to enter or cross premises for the purposes of installing or maintaining such a facility that is on the premises, or is at a location, or on a structure, that is accessible by way of the premises.