Tax Law Improvement Act 1997 (121 of 1997)
Schedule 6 Depreciation
Part 2 Consequential amendment of the Income Tax Assessment Act 1997
4 Section 12-5 (table item headed 'depreciation')
Repeal the item, substitute:
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depreciation |
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generally |
Division 42 |
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balancing adjustments on disposal |
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generally |
Subdivision 42-F |
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for some cars |
Subdivision 42-G |
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calculation of |
Subdivision 42-E |
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cars, limit on cost |
42-80 |
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deduction for |
42-15 |
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reducing deductions |
42-170 |
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roll-over relief, unpooled property |
Subdivision 41-A |
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trading ships, special depreciation |
57AM |