A New Tax System (Tax Administration) Act (No. 2) 2000 (91 of 2000)

Schedule 4A   Income tax deductions for GST-related expenditure

Income Tax Assessment Act 1997

10   At the end of section 42-15 (after the notes)

Add:

Note 3: The requirements in paragraphs (a) and (b) do not apply in the case of certain plant acquired for GST compliance: see section 42-168.