Tax Law Improvement Act 1997 (121 of 1997)

Schedule 11 Capital allowances for primary producers and some land-holders

Add:

Telephone lines	Does not apply	Does not apply	Does not apply
Timber mill buildings	Applies without modification	Applies without modification	Applies without modification
Timber operations: forestry roads	Applies without modification	Applies without modification	Applies without modification
Water conservation	Does not apply	Applies as modified by section 387-145	Does not apply