Tax Law Improvement Act 1997 (121 of 1997)

Schedule 6   Depreciation

Part 2   Consequential amendment of the Income Tax Assessment Act 1997

46   Subsection 995-1(1)

Insert:

artwork means:

(a) a painting, sculpture, drawing, engraving or photograph; or

(b) a reproduction of such a thing; or

(c) property of a similar description or use.