Tax Law Improvement Act 1997 (121 of 1997)
Schedule 6 Depreciation
Part 3 Consequential amendment of the Income Tax Assessment Act 1936
119 Section 160ZZRA (paragraph (b) of the definition of written down value)
After “section 62”, insert “of this Act, or the written down value of the asset under Division 42 of 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).
