Exempt property relief (ss 809X-809Z6)

Contents

Section 809X – Exempt property [ITA 2007 s 809X] Section commentary
Section 809Y – Property that ceases to be exempt property treated as remitted [ITA 2007 s 809Y] Section commentary
Section 809YA – Exception to section 809Y: proceeds taken offshore or invested [ITA 2007 s 809YA] Section commentary
Section 809YB – Condition E: supplementary [ITA 2007 s 809YB] Section commentary
Section 809YC – Effect of disapplying section 809Y [ITA 2007 s 809YC] Section commentary
Section 809YD – Chargeable gains accruing on sales of exempt property [ITA 2007 s 809YD] Section commentary
Section 809YE – Exception to section 809Y: gifts to the nation [ITA 2007 s 809YE] Section commentary
Section 809YF – Exception to section 809Y: compensation taken offshore or invested [ITA 2007 s 809YF] Section commentary
Section 809Z – Public access rule: general [ITA 2007 s 809Z] Section commentary
Section 809Z1 – Public access rule: relevant VAT relief [ITA 2007 s 809Z1] Section commentary
Section 809Z2 – Personal use rule [ITA 2007 s 809Z2] Section commentary
Section 809Z3 – Repair rule [ITA 2007 s 809Z3] Section commentary
Section 809Z4 – Temporary importation rule [ITA 2007 s 809Z4] Section commentary
Section 809Z5 – Notional remitted amount [ITA 2007 s 809Z5] Section commentary
Section 809Z6 – Exempt property: other interpretation [ITA 2007 s 809Z6] Section commentary

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