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
6 Section 12-5 (table item headed 'primary production')
Omit:
|
land degradation, expenses incurred in preventing |
75D |
substitute:
|
landcare operations, expenditure on |
Subdivision 387-A |