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:

crown leases used for primary production, assignment of

 

88A(3)

insert:

amounts received by lessor from lessee for non-compliance with lease obligation to repair

 


15-25

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