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
36 Subsection 995-1(1) (at the end of the table in the definition of written down value)
Add:
|
4 |
Timber mill building |
section 387-495 |
|
5 |
Timber operation: forestry road |
section 387-495 |