Income from real property (immovable property)

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..... s 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 exploitation of natu .....

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..... l or other deposits, oil or gas wells, quarries, natural resources or property, as the case may be, are situated or where the exploration may take place. 4. The provisions of paragraph (1) shall apply to income-derived from the direct use, letting or use in any other form of real property. 5. The provisions of paragraphs (1), (3) and (4) shall also apply to the income from real property of an ente .....

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