Tax Laws Amendment (2005 Measures No. 2) Act 2005 (78 of 2005)
Schedule 3 Deducting expenditure on telecommunications rights
Part 2 Rights of access to telecommunications sites
Income Tax Assessment Act 1997
10 Subsection 40-95(7) (at the end of the table)
Add:
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14 |
*Telecommunications site access right |
The term of the right |
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