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Income from real property (immovable property)
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....the laws of Australia and shall include : (i) a lease of land and any other interest in or over land, whether improved or not; and (ii) a right to receive variable or fixed payments either as consideration for the working of or the right to work or explore for, or in respect of the exploitation of, mineral or other deposits, oil or gas wells, quarries or other places of extraction or exploitat....
TaxTMI
TaxTMI