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

8   At the end of subsection 40-30(2)

Add:

; (h) *telecommunications site access rights.

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).