Tax Law Improvement Act 1997 (121 of 1997)
Schedule 6 Depreciation
Part 2 Consequential amendment of the Income Tax Assessment Act 1997
15 Section 41-5 (after the table item dealing with capital works)
Insert:
Depreciation |
Applies as modified by sections 42-275 and 42-280 |
Applies as modified by sections 42-75 and 42-210 |
Applies without modification |