INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
PART III
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LIABILITY TO TAXATION
Division 4
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Leases
SECTION 89
89
DIVISION NOT TO APPLY TO CERTAIN LEASES
This Division shall not apply to any lease from the Commonwealth or a State, being a lease granted in perpetuity or for a term of not less than 99 years, a lease with a right of purchase or a lease granted for the purpose of the effecting of improvements to be used for residential purposes only.
This Division shall not apply to any lease from the Commonwealth or a State, being a lease granted in perpetuity or for a term of not less than 99 years, a lease with a right of purchase or a lease granted for the purpose of the effecting of improvements to be used for residential purposes only.
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