Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 20.105

Map of this Subdivision

Flowchart summarising Subdivision 20-B. The main idea of the Subdivision is disposal of a leased car for profit. The Subdivision applies in 2 different cases: the usual case and the associate case. The rules that apply in both cases concern successive leases, previous disposals, miscellaneous rules and disposals of interests


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