#### 31‑15 Valuations by the Commissioner (1) You must seek a valuation of the change in the \*market value of the land from the Commissioner for the purposes of this Division. (2) The Commissioner may charge you the amount worked out in accordance with the regulations for making the valuation.

Previous section31‑10 Requirements for fund, authority o31‑10 Requirements for fund, authority or institution Next sectionDivision 32Entertainment expenses

Section 31‑15 Valuations by the Commissioner - Income Tax Assessment Act 1997 - 31‑15 Valuations by the Commissioner — Zoe