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

Schedule 1   Consequential amendments of the Income Tax Assessment Act 1936

214   Subsection 159GE(1) (definition of Division 10C or 10D property)

After “10D”, insert “or for which there is a pool of construction expenditure within the meaning of Division 43 of the Income Tax Assessment Act 1997”.