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 1997

604   Section 12-5 (table item headed "capital allowances")

Omit:

intellectual property

Subdivision 40-B

substitute:

intellectual property

Subdivisions 40-B and 40-I