Tax Law Improvement Act 1997 (121 of 1997)

Schedule 12   Miscellaneous

Part 2   Amendment of the Income Tax Assessment Act 1936

22   Subsection 245-140(1) of Schedule 2C (table item dealing with construction costs of buildings, structural improvements etc.)

Repeal the item.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

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).