Tax Law Improvement Act 1997 (121 of 1997)
Schedule 11 Capital allowances for primary producers and some land-holders
Part 2 Consequential amendment of the Income Tax Assessment Act 1997
10 Section 12-5 (table item headed 'timber')
After:
|
felling trees, deduction of price of land attributable to trees felled or of price of right to fell trees |
|
insert:
|
forestry roads, expenditure on |
Subdivision 387-G |