Tax Law Improvement Act 1997 (121 of 1997)

Schedule 6   Depreciation

Part 3   Consequential amendment of the Income Tax Assessment Act 1936

79   Paragraph 82AE(a)

Omit “paragraph 54(2)(c)”, substitute “paragraph (g) of the definition of plant in subsection 42-18(1) of the Income Tax Assessment Act 1997”.