Tax Law Improvement Act 1997 (121 of 1997)

Schedule 6   Depreciation

Part 2   Consequential amendment of the Income Tax Assessment Act 1997

47   Subsection 995-1(1)

Insert:

associated government entity means:

(a) for the Commonwealth - each authority of the Commonwealth; or

(b) for an authority of the Commonwealth - each other authority of the Commonwealth; or

(c) for a State - each authority of the State; or

(d) for an authority of a State - each other authority of the State; or

(e) for a Territory - each authority of the Territory; or

(f) for an authority of a Territory - each other authority of the Territory.