Tax Law Improvement Act 1997 (121 of 1997)

Schedule 6   Depreciation

Part 3   Consequential amendment of the Income Tax Assessment Act 1936

90   Subparagraph 159GF(1)(a)(ii)

After “paragraph 56(1)(a)”, insert “of this Act or using the diminishing value method under Division 42 of the Income Tax Assessment Act 1997”.