Taxation Laws Amendment Act (No. 2) 1999 (Repealed) (93 of 1999)

Schedule 3   Depreciation of plant previously owned by an exempt entity

Part 1   Income Tax Assessment Act 1997

18   Subsection 995-1(1)

Insert:

pre-existing audited book value of a unit of*plant has the meaning given by subsection 58-10(1).