Tax Law Improvement Act 1997 (121 of 1997)

Schedule 11   Capital allowances for primary producers and some land-holders

Part 2   Consequential amendment of the Income Tax Assessment Act 1997

10   Section 12-5 (table item headed 'timber')

After:

felling trees, deduction of price of land attributable to trees felled or of price of right to fell trees

 


70-120

insert:

forestry roads, expenditure on

 

Subdivision 387-G

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