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
24 Section 41-5 (after the table item dealing with depreciation)
Insert:
|
Electricity connections |
Does not apply |
Does not apply |
Does not apply |
|
Grapevines |
Does not apply |
Does not apply |
Does not apply |
|
Landcare operations |
Does not apply |
Applies as modified by subsection 387-65(2) |
Does not apply |