TD 94/61 - Income tax: to what extent are tax deductions available under subsection 51(1) of the Income Tax Assessment Act 1936 (the Act) for payments made under an agreement to lease car park surfacing where the car park surfacing is on land owned by the lessee and the car park surfacing is used in carrying on the lessee's business operations?
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[1994] ATOTD 61
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Australian Taxation Office
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Australia - Commonwealth
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circa 1994
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AustLII
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TD 94/61 - Income tax: to what extent are tax deductions available under subsection 51(1) of the Income Tax Assessment Act 1936 (the Act) for payments made under an agreement to lease car park surfacing where the car park surfacing is on land owned by the lessee and the car park surfacing is used in carrying on the lessee's business operations?
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[1994] ATOTD TD94/61
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Australian Taxation Office
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Australia - Commonwealth
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circa 1994
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AustLII
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