INCOME TAX ASSESSMENT REGULATIONS 1997

PART 2 - LIABILITY RULES OF GENERAL APPLICATION  

Division 31 - Conservation covenants  

REGULATION 31-15.07   FEES FOR CARRYING OUT VALUATIONS  

31-15.07(1)  
The fee for carrying out a valuation is the actual cost of the valuation, including all costs of the Commissioner in obtaining the valuation.

31-15.07(2)  
If the Commissioner starts a valuation but the application for the valuation is withdrawn or treated as having no effect under subregulation 31-15.06(3) , a fee representing the cost of the incomplete valuation is payable.




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