Tax Law Improvement Act 1997 (121 of 1997)

Schedule 6   Depreciation

Part 3   Consequential amendment of the Income Tax Assessment Act 1936

117   Subsections 160ZWD(2) and (3)

Omit “depreciated value of the unit”, substitute “undeducted cost of the unit under Division 42 (Depreciation) of the Income Tax Assessment Act 1997”.