Tax Law Improvement Act 1997 (121 of 1997)

Schedule 6   Depreciation

Part 3   Consequential amendment of the Income Tax Assessment Act 1936

92   Sub-subparagraph 159GJ(1)(c)(iii)(A) (component C in the formula)

After “depreciated value”, insert “under this Act, or the undeducted cost under Division 42 of the Income Tax Assessment Act 1997,”.