Legislation

ITAA 1997 s 855-20(a)

ATO documents that consider ITAA 1997 s 855-20(a)

3 documents

Income tax: does the term 'real property' in paragraph 855-20(a) of the Income Tax Assessment Act 1997 include a leasehold interest in land?

Compendium

Income tax: does the term 'real property' in paragraph 855-20(a) of the Income Tax Assessment Act 1997 include a leasehold interest in land?