New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001 (77 of 2001)
Schedule 2 General consequential amendments
Income Tax Assessment Act 1997
166 Section 12-5 (table item headed 'buildings')
Repeal the item, substitute:
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buildings |
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income producing buildings, capital allowances |
Division 43 |
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see also heritage conservation work |