Tax Law Improvement Act 1997 (121 of 1997)

Schedule 6   Depreciation

Part 3   Consequential amendment of the Income Tax Assessment Act 1936

96   Sub-subparagraph 159GJ(1)(c)(iii)(C)

After “Division 3”, insert “of this Part, or the undeducted cost, under Division 42 of the Income Tax Assessment Act 1997”.