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

47   After paragraph 159GF(3)(f)

Insert:

(g) the difference between capital expenditure and previous deductions as defined in subsection 387-470(1) of the Income Tax Assessment Act 1997;