Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (101 of 2006)

Schedule 2   Consequential amendments relating to Schedule 1 repeals etc.

Part 1   Amendments: general

Income Tax Assessment Act 1936

274   Section 102AAB (definition of depreciation provision )

Repeal the definition, substitute:

depreciation provision means:

(a) any provision of Division 40 of the Income Tax Assessment Act 1997 (other than Subdivision 40-E); or

(b) any provision of Division 43 of that Act.