Tax Law Improvement Act 1997 (121 of 1997)

Schedule 6   Depreciation

Part 3   Consequential amendment of the Income Tax Assessment Act 1936

121   Subsection 221YCAA(2) (paragraph (a) of the formula component Adjusted preceding year's tax)

After “or 86”, insert “of this Act or section 42-300 of the Income Tax Assessment Act 1997”.