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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


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