Tax Laws Amendment (2004 Measures No. 6) Act 2005 (23 of 2005)
Schedule 6 Irrigation water providers
Income Tax Assessment Act 1997
5 At the end of subsection 40-555(1)
Note: A depreciating asset and a repair of a capital nature or an alteration, addition or extension to that asset that is a water facility are not the same depreciating asset for the purposes of section 40-50 and this Subdivision: see section 40-53.