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

36   Subsection 995-1(1) (at the end of the table in the definition of written down value)

Add:

4

Timber mill building

section 387-495

5

Timber operation: forestry road

section 387-495


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