349Definitions—div 10.8.2

349 Definitions—div 10.8.2 discharge amount, for a rural lease, means the discharge amount worked out as prescribed by regulation. holding period, for a rural lease, is a period ending— (a) if the discharge amount is paid—when the discharge amount is paid; or (b) in relation to a lease for a term of 21 years or longer—10 years after the lease commences; or (c) in relation to a lease for a term shorter than 21 years—at the end of 1/3 of the term of the lease.