Tax Law Improvement Act 1997 (121 of 1997)

Schedule 6   Depreciation

Part 3   Consequential amendment of the Income Tax Assessment Act 1936

110   After subsection 160ZWB(1)

Insert:

(1A) In this Division, exempt Australian government agency , exempt foreign government agency , quasi-owner and quasi-ownership right have the same meanings as in the Income Tax Assessment Act 1997.