Tax Law Improvement Act 1997 (121 of 1997)

Schedule 6   Depreciation

Part 3   Consequential amendment of the Income Tax Assessment Act 1936

78   Paragraph 82AE(aa)

Repeal the paragraph, substitute:

(aa) structural improvements that, apart from section 42-18 of the Income Tax Assessment Act 1997, are plant within the meaning of Division 42 (Depreciation) of that Act; or