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
53 Subsection 245-140(1) of Schedule 2C (table item dealing with expenditure on establishing a grape vine, column 2)
Repeal the cell, substitute:
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Subdivision 387-D of the Income Tax Assessment Act 1997 |
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