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

Schedule 3   Taxation Laws Amendment Act (No. 1) 2001

Taxation Laws Amendment Act (No. 1) 2001

1   Subsection 240-3(4)

Omit "for depreciation (under Division 42) or under any of the other capital allowances (listed in Division 40)", substitute "under Division 40 (about capital allowances)".