Commonwealth Consolidated Acts

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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 43.100

Application of Division 43 to quasi - ownership rights over land

    Division   43 of the Income Tax Assessment Act 1997 applies to quasi - ownership rights over land granted in respect of:

  (a)   capital works being a hotel building or an apartment building begun after 30   June 1997; and

  (b)   other capital works begun after 26   February 1992.


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