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

46   Subsection 159GE(1) (paragraph (c) of the definition of Division 10, 10AA or 10A property)

After “124JA(1)”, insert “of this Act or section 387-460 of the Income Tax Assessment Act 1997”.