Tax Law Improvement Act 1997 (121 of 1997)

Schedule 6   Depreciation

Part 3   Consequential amendment of the Income Tax Assessment Act 1936

70   Subsection 73B(1) (definition of consideration receivable)

Repeal the definition, substitute:

consideration receivable means termination value within the meaning of section 42-205 of the Income Tax Assessment Act 1997 as if that definition applied to property rather than plant.