Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 43.165

Temporary cessation of use

    A part of * your area is taken to be used, for use or available for use for a particular purpose or in a particular manner if its use for that purpose or in that manner temporarily ceases because of:

  (a)   the construction of an extension, alteration or improvement, or the making of repairs; or

  (b)   seasonal or climatic factors.

Note:   This section affects Tables 43 - 140 and 43 - 145.


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