Tax Law Improvement Act 1997 (121 of 1997)
Schedule 11 Capital allowances for primary producers and some land-holders
Part 3 Consequential amendment of the Income Tax Assessment Act 1936
37 Subsection 51AAA(2) (at the end of the table)
Add:
9 |
Subdivision 387-A |
Landcare operations |
10 |
Subdivision 387-B |
Facilities to conserve or convey water |
11 |
Subdivision 387-D |
Establishing grapevines |
12 |
Subdivision 387-E |
Mains electricity supply |
13 |
Subdivision 387-F |
Telephone lines |