Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 31.15

  (1)   You must seek a valuation of the change in the * market value of the land from the Commissioner for the purposes of this Division.

  (2)   The Commissioner may charge you the amount worked out in accordance with the regulations for making the valuation.

Table of Subdivisions

  Guide to Division   32

32 - A   No deduction for entertainment expenses

32 - B   Exceptions

32 - C   Definitions relevant to the exceptions

32 - D   In - house dining facilities (employer expenses table item   1.2)

32 - E   Anti - avoidance

32 - F   Special rules for companies and partnerships