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Income Tax Assessment Act 1997
25‑15 Amount paid for lease obligation t25‑15 Amount paid for lease obligation to repair
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#### 25‑15 Amount paid for lease obligation to repair
You can deduct an amount that you pay for failing to comply with a lease obligation to make repairs to premises if you use or have used the premises for the \*purpose of producing assessable income.
> Note: The amount is assessable income of the entity to which you pay it: either as ordinary income under section 6‑5 or because it is included by section 15‑25.