New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001 (77 of 2001)
Schedule 2 General consequential amendments
Income Tax Assessment Act 1997
164 Section 12-5 (table item headed 'balancing adjustment')
Repeal the item, substitute:
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balancing adjustment |
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see buildings, capital allowances, industrial property, research & development and tax exempt entities |