Tax Law Improvement Act 1997 (121 of 1997)

Schedule 6   Depreciation

Part 3   Consequential amendment of the Income Tax Assessment Act 1936

119   Section 160ZZRA (paragraph (b) of the definition of written down value)

After “section 62”, insert “of this Act, or the written down value of the asset under Division 42 of the Income Tax Assessment Act 1997”.