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
5 Section 12-5 (table item headed 'primary production')
Omit:
|
grape vines, expenditure incurred in establishing |
75AA |
substitute:
|
grapevines, expenditure incurred in establishing |
Subdivision 387-D |