Legislation

ITAA 1997 s 85(1) of the Water Management Act 2000 (NSW) (WMA 2000), a CGT asset, as defined in section 108-5

ATO documents that consider ITAA 1997 s 85(1) of the Water Management Act 2000 (NSW) (WMA 2000), a CGT asset, as defined in section 108-5