Effective Life 2004/2

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Commonwealth of Australia

This Legislative Instrument has been repealed by Treasury (Spent and Redundant Instruments) Repeal Regulation 2013.

Income Tax Assessment Act 1997

I, BRUCE WILLIAM QUIGLEY, Deputy Chief Tax Counsel, make this Determination under subsection 40-100(1) of the Income Tax Assessment Act 1997.

1 Name of Determination

This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2004 (No. 2).

2 Commencement

This Determination is taken to have commenced on 1 October 2004.

3 Amendment of Income Tax (Effective Life of Depreciating Assets) Determination 2001

Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2001, as amended by the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2004 (No. 1).

Schedule 1 Amendments

(section 3)

[1] Table A, industry category AGRICULTURE, FORESTRY AND FISHING (01110 to 4203), sub category Agriculture (01110 to 02200)

After

Insert

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20 September 2004

BRUCE WILLIAM QUIGLEY,

Deputy Chief Tax Counsel

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Registration Number: F2005B01630

Registration Date: 23 August 2005

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