INCOME TAX ASSESSMENT ACT 1997 - SECT 31.15 Valuations by the Commissioner
INCOME TAX ASSESSMENT ACT 1997 - SECT 31.15
Valuations by the Commissioner(1) You must seek a valuation of the change in the * market value of the land from the Commissioner for the purposes of this Division.
(2) The Commissioner may charge you the amount worked out in accordance with the regulations for making the valuation.
Guide to Division 32
32 - A No deduction for entertainment expenses
32 - C Definitions relevant to the exceptions
32 - D In - house dining facilities (employer expenses table item 1.2)
32 - F Special rules for companies and partnerships