Tax Law Improvement Act 1997 (121 of 1997)
Schedule 6 Depreciation
Part 3 Consequential amendment of the Income Tax Assessment Act 1936
107 Subsection 160ZWB(1) (definition of interest)
Repeal the definition, substitute:
interest , in relation to a unit of property, means an interest attributable to a quasi-ownership right granted by an exempt Australian government agency or an exempt foreign government agency.
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