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INCOME TAX ASSESSMENT ACT 1997 - SECT 118.135 Moving into a dwelling

INCOME TAX ASSESSMENT ACT 1997 - SECT 118.135

Moving into a dwelling

    If a * dwelling becomes your main residence by the time it was first practicable for you to move into it after you * acquired your * ownership interest in it, the dwelling is treated as your main residence from when you acquired the interest until it actually became your main residence.

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