Tax Law Improvement Act 1997 (121 of 1997)
Schedule 6 Depreciation
Part 3 Consequential amendment of the Income Tax Assessment Act 1936
110 After subsection 160ZWB(1)
Insert:
(1A) In this Division, exempt Australian government agency , exempt foreign government agency , quasi-owner and quasi-ownership right have the same meanings as in the Income Tax Assessment Act 1997.
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).
