New Business Tax System (Integrity and Other Measures) Act 1999 (Incorporating amendments up to Act No. 78 of 2001) (169 of 1999)
Schedule 1 Disposal of leases and leased plant
Income Tax Assessment Act 1997
9 Subsection 42-205(1) (after table item 12)
Insert:
|
12A |
that you are taken to have disposed of under section 45-15 |
the market value of the *plant |