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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