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

52   Subsection 245-140(1) of Schedule 2C (table item dealing with expenditure in connecting or upgrading mains electricity facilities, column 2)

Repeal the cell, substitute:

 

Subdivision 387-E of the Income Tax Assessment Act 1997