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INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS  

Division 112 - Modifications to cost base and reduced cost base  

Subdivision 112-B - Finding tables for special rules  

SECTION 112-80  Leases  

 [No equivalent]


Leases
ItemIn this situation:Element affected:See section:
1A lessee incurs expenditure in obtaining the lessor's agreement to vary or waive a term of the leaseFourth element of cost base and reduced cost base132-1
...........
2A lessor pays an amount to the lessee for improvements made by the lessee to the propertyFourth element of cost base and reduced cost base132-5
...........
3A lessor of a long-term lease incurs expenditure in obtaining the lessee's agreement to vary or waive a term of the lease or to forfeit or surrender the leaseFourth element of cost base and reduced cost base132-10
...........
4A lessee of land acquires the reversionary interest of the lessorFirst element of cost base and reduced cost base132-15


 



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