INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 [ARCHIVE]

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS  

Division 387 - Capital allowances for primary producers and some land-holders  

Subdivision 387-G - Forestry roads and timber mill buildings  

SECTION 387-450 [ARCHIVE]   387-450   Application of Subdivision 387-G of the Income Tax Assessment Act 1997  
Subdivision 387-G of the Income Tax Assessment Act 1997 applies to assessments for the 1997-98 income year and later income years, in relation to expenditure, regardless of when it was incurred.




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