30 Apr 099 Does "real property" in s 855-20(a) ITAA 1997 include a lease of land? - TD 2009/D1This draft Taxation Determination was released on 29 April 2009 for public comment by 29 May 2009. Its full title is "Income tax: does the term 'real property' in paragraph 855-20(a) of ITAA 1997 include a leasehold interest in land?" The answer given is Yes.
For a copy of TD 2009/D1, go here.