27 Aug 099 Taxable Australian real property - does it include a leasehold interest in land? - TD 2009/18
This final Taxation Determination was issued on 26 August 2009. It was previously released in draft form as TD 2009/D1. Its full title is "Income tax: does the term 'real property' in s 855-20(a) of ITAA 1997 include a leasehold interest in land?" The answer given is Yes.
For a copy of TD 2009/18, go here