Income Tax (Consequential Amendments) Act 1997 (39 of 1997)
Schedule 1 Consequential amendments of the Income Tax Assessment Act 1936
172 Subsection 123A(1E)
Add at the end:
Note: Subdivision 330-H of the Income Tax Assessment Act 1997 gives a taxpayer a deduction for transport capital expenditure incurred in the 1997-98 year of income or a later year of income.
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