INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 (ARCHIVE)
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-45
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RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS
Division 387
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Capital allowances for primary producers and some land-holders
Subdivision 387-D
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Establishing grapevines
SECTION 387-315 (ARCHIVE)
387-315
Deduction for destruction of grapevine established before 1997-98 income year
Despite section 387-300 of this Act, section 387-315 of the Income Tax Assessment Act 1997 applies in relation to a grapevine established before the 1997-98 income year and destroyed in that income year or later, as if section 387-305 of that Act had applied to assessments for income years before that income year.
Despite section 387-300 of this Act, section 387-315 of the Income Tax Assessment Act 1997 applies in relation to a grapevine established before the 1997-98 income year and destroyed in that income year or later, as if section 387-305 of that Act had applied to assessments for income years before that income year.
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