Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 43.255

Amounts received or receivable

                   The amounts you have received or have a right to receive for the destruction of that part of * your area include:

                     (a)  an amount received under an insurance policy or otherwise for the destruction of that part; and

                     (b)  an amount received for disposing of property that was included in that part of your area, less any demolition expenditure incurred on the property.



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