Tax Law Improvement Act 1997 (121 of 1997)
Schedule 12 Miscellaneous
Part 2 Amendment of the Income Tax Assessment Act 1936
21 Subsection 245-140(1) of Schedule 2C (table item dealing with construction costs of building for short term traveller accommodation)
Repeal the item, substitute:
|
Expenditure on assessable income producing buildings and other capital works |
Section 43-10 of the Income Tax Assessment Act 1997 |