Income Tax (Consequential Amendments) Act 1997 (39 of 1997)
Schedule 1 Consequential amendments of the Income Tax Assessment Act 1936
213 Subsection 159GE(1) (definition of Division 10AAA property)
Omit applies, substitute of this Part applies or transport capital expenditure within the meaning of Subdivision 330-H of the Income Tax Assessment Act 1997.