INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
PART XII
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DROUGHT INVESTMENT ALLOWANCE
Division 8
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Definitions etc.
SECTION 672
672
MEANING OF
ACQUIRE
A person acquires an item of property if:
(a) the person becomes the owner of the property; or
(b) (Repealed by No 72 of 2001)
(c) the property is constructed for the person, on the person's premises, by another person.
View history note
Hide history noteA person acquires an item of property if:
(a) the person becomes the owner of the property; or
(b) (Repealed by No 72 of 2001)
(c) the property is constructed for the person, on the person's premises, by another person.
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