Taxation Laws Amendment (Software Depreciation) Act 1999 (39 of 1999)
Schedule 1
Income Tax Assessment Act 1997
9 Section 20-30 (after table item 1.7)
Insert:
|
1.7A |
Division 42 (as it applies to *software because of Subdivision 46-B) |
Expenditure on software |
|
1.7B |
Subdivision 46-C |
Expenditure on software |
|
1.7C |
Subdivision 46-D |
Expenditure on software, pooled |