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

55   Subsection 245-140(1) of Schedule 2C (table item dealing with expenditure on access roads to an area of timber operations, column 1)

Omit “access roads”, substitute “forestry roads”.