Tax Law Improvement Act 1997 (121 of 1997)
Schedule 11 Capital allowances for primary producers and some land-holders
Part 3 Consequential amendment of the Income Tax Assessment Act 1936
46 Subsection 159GE(1) (paragraph (c) of the definition of Division 10, 10AA or 10A property)
After “124JA(1)”, insert “of this Act or section 387-460 of the Income Tax Assessment Act 1997”.
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