Document ID: chunk:federal_register_of_legislation:C2025C00120:section:142:p7
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 142 (pt 7/7)
Character Range: 566875–568126

the making of payments in discharge or reimbursement of rent or other consideration incurred by a person in respect of the subsistence of a lease or licence in respect of a unit of accommodation;
 (b) the making of a housing loan relating to a dwelling, being a loan in respect of which the rate of interest payable is less than the market rate of interest in respect of the loan concerned;
 (c) the making of payments in discharge or reimbursement of expenditure incurred by a person in respect of interest incurred in respect of a housing loan relating to a dwelling;
 (d) the provision of residential property without charge or for consideration that is less than the market value of the property at the provision time;
 (e) the making of payments in discharge or reimbursement of expenditure incurred by a person in acquiring or constructing residential property; or
 (f) the provision of a residential property ownership scheme involving:
 (i) the granting by employees of options to purchase employees' residential property; or
 (ii) the purchase of employees' residential property.
 (4) Nothing in section 74 prevents the amendment of an assessment at any time for the purpose of giving effect to paragraph (2)(ac), (2A)(c), (2B)(c) or (2C)(e).