Income Tax (Consequential Amendments) Act 1997 (39 of 1997)

Schedule 1   Consequential amendments of the Income Tax Assessment Act 1936

211   Subsection 159GE(1) (definition of capital expenditure deduction)

After “10D”, insert “of this Part or Division 43 or Subdivision 330-C or 330-H of the Income Tax Assessment Act 1997”.