Tax Law Improvement Act 1997 (121 of 1997)

Schedule 6   Depreciation

Part 3   Consequential amendment of the Income Tax Assessment Act 1936

86   Subsection 159GE(1) (paragraph (a) of the definition of eligible amount)

After “subsection 62(1)” insert “of this Act or Subdivision 42-B of the Income Tax Assessment Act 1997”.