New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001 (77 of 2001)
Schedule 2 General consequential amendments
Income Tax Assessment Act 1997
212 Subsection 25-5(5) (example)
Omit "depreciate your computer and deduct an amount under Division 42", substitute "deduct the decline in value of your computer under Division 40".