INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 17 - Rebates  

Subdivision AAD - Heritage conservation rebate  

SECTION 159UG   APPLICATION FOR PROVISIONAL CERTIFICATE  

159UG(1)   [Taxpayer's application]  

A taxpayer may apply for a provisional certificate in relation to expenditure that the taxpayer proposes to incur on heritage conservation works.

159UG(2)   [Requirements for application]  

An application may only be made if the taxpayer, either alone or with another person or persons:


(a) holds a freehold interest in the land on which the building or structure concerned is situated; or


(b) holds a Crown lease over the land on which the building or structure concerned is situated.


 

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