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
7 Section 12-5 (after the table item headed "tax related expenses")
Insert:
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telecommunications site access rights |
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see capital allowances |
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