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)
Insert:
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.
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