Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION

PART 2-10 - CAPITAL ALLOWANCES: RULES ABOUT DEDUCTIBILITY OF CAPITAL EXPENDITURE

Division 44 - Build to rent development misuse tax

SECTION 44-1 What this Division is about

View history reference

This Division removes certain tax concessions for build to rent developments when they cease to be active build to rent developments.