Commonwealth Numbered Acts

CIVIL AVIATION LEGISLATION AMENDMENT ACT 1995 No. 82 of 1995 - SECT 19

19.(1) Any eligible building that is used by AA in performing its functions is
taken to be owned by AA for the purposes of applying section 54, or Division
10D of Part III, of the Income Tax Assessment Act 1936 to AA.

(2) The surrender by AA of an equitable interest in respect of an eligible
building is not a disposal of an asset for the purposes of applying Part IIIA
of the Income Tax Assessment Act 1936 to AA.

(3) The granting of a lease by the Federal Airports Corporation to AA or CASA
in respect of an eligible building is not a disposal of an asset for the
purposes of applying Part IIIA of the Income Tax Assessment Act 1936 to the
Federal Airports Corporation.

(4) In this section:

"eligible building" means a building or fixed structure identified in a
determination made by an authorised person for the purposes of this section
and includes any plant or equipment that is fixed to such a building or fixed
structure.