Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (101 of 2006)

Schedule 2   Consequential amendments relating to Schedule 1 repeals etc.

Part 1   Amendments: general

Income Tax (Transitional Provisions) Act 1997

806   Paragraph 40-50(1)(a)

Omit "; and", substitute "or could have deducted an amount under that Subdivision if you had used the road or building for the purpose of producing assessable income; and".