Commonwealth Consolidated Acts
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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 43.105
Application of subsections 43 - 50(1) and (2) to hotel buildings and apartment buildings
Subsections 43 - 50(1) and (2) of the
Income Tax Assessment Act 1997 do not apply to capital works being a hotel
building or an apartment building begun before 1 July 1997.
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