Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (88 of 2013)

Schedule 3   Rural water use

Income Tax Assessment Act 1997

6   Section 40-540 (definition of expenditure )

After "capital expenditure", insert "(disregarding expenditure that you cannot deduct because of section 26-100 (about water infrastructure improvement expenditure))".