Tax Law Improvement Act (No. 1) 1998 (46 of 1998)

7   Environment (new Division 400)

2   Consequential amendment of the Income Tax Assessment Act 1997

8   Paragraph 43-20(5)(a)

Repeal the paragraph, substitute:

(a) they are constructed as a result of carrying out an activity described in paragraph 400-60(1)(a) or (b) (in the definition of environmental protection activities); and