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

Schedule 1   Consequential amendments of the Income Tax Assessment Act 1936

215   Paragraph 159GF(3)(e)

Repeal the paragraph, substitute:

(e) so much as is unrecouped of an amount of allowable (post-19 July 1982) capital expenditure within the meaning of Division 10 or 10AA;

(f) so much as is unrecouped of an amount of allowable capital expenditure within the meaning of Subdivision 330-C of the Income Tax Assessment Act 1997;