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

25 Section 41-5 (at the end of the table)

Add:

Telephone lines	Does not apply	Does not apply	Does not apply
Timber mill buildings	Applies without modification	Applies without modification	Applies without modification
Timber operations: forestry roads	Applies without modification	Applies without modification	Applies without modification
Water conservation	Does not apply	Applies as modified by section 387-145	Does not apply

Copyright notice

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).