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  

Subdivision 44-A - Object of this Division  

Operative provisions

SECTION 44-5  

44-5   Object of this Division  

The object of this Division is to remove certain tax concessions for *build to rent developments when they *cease to be *active build to rent developments.