Income Tax (Transitional Provisions) Act 1997
The reference in subsection 40-555(1) of the new Act to a person having deducted or being able to deduct an amount under Subdivision 40-F of the new Act for expenditure on a water facility includes a reference to the person having deducted or being able to deduct an amount for it under:
(a) Subdivision 387-B of the former Act; or
(b) former section 75B of the Income Tax Assessment Act 1936 .
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