New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001 (77 of 2001)

Schedule 2   General consequential amendments

Income Tax Assessment Act 1936

29   Subsection 73B(1) (paragraph (a) of the definition of plant )

Repeal the paragraph, substitute:

(a) things that are plant within the meaning of section 45-40 of the Income Tax Assessment Act 1997; or