000 00720cab a2200253 4500
001 ABS43888
008 090401t1990 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u44116
041 _aeng
100 _aParker, R.
245 _aPremiums on leases
260 _c1990
350 _a0
490 _aTaxation
_v126(3277) 15 November 1990, 190-194(5)
520 _aSummarises the rules relating to income tax charge on premiums for short leases . Provides examples.
650 _aASSIGNMENT
650 _aCAPITAL GAINS TAX ACT 1979
650 _aCAPITAL GAINS TAX
650 _aINCOME AND CORPORATION TAXES ACT 1988
650 _aSALE OF LAND
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c28127
_d28127