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

12   Section 40-30 (table item dealing with electricity connections, column headed 'What expenditure qualifies?')

Omit “mains electricity facilities on land used or intended for use in producing assessable income”, substitute “supply of mains electricity for use in a business for producing assessable income on land in Australia”.