Bundesgesetz, mit dem das Einkommensteuergesetz geändert wird
Der Nationalrat hat beschlossen:
Das Einkommensteuergesetz, BGBl. Nr. 400/1988, zuletzt geändert durch das Bundesgesetz BGBl. I Nr. 103/2001, wird wie folgt geändert:
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§ 107 wird wie folgt geändert:
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In Abs. 3 lit. b wird der Punkt am Ende durch einen Beistrich ersetzt und in einer neuen Zeile folgender Text angefügt:
„– auf Grund einer vom Vermieter geforderten Anhebung nach § 45 MRG in der Fassung der Mietrechtsnovelle 2001, BGBl. I Nr. 161/2001.“;
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in Abs. 9 Z 1 lautet der letzte Satz:
„Bei Einhebung eines Erhaltungs- und Verbesserungsbeitrages oder Anhebung nach § 45 MRG in der Fassung der Mietrechtsnovelle 2001, BGBl. I Nr. 161/2001, ist die schriftliche Aufforderung bzw. das schriftliche Anhebungsbegehren des Vermieters vorzulegen;“.
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In § 124b wird folgende Z 64 angefügt:
„64. § 107 in der Fassung des...
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