Tax Law Improvement Act 1997 (121 of 1997)
Schedule 6 Depreciation
Part 3 Consequential amendment of the Income Tax Assessment Act 1936
131 Subsection 245-140(1) of Schedule 2C (at the end of the table item dealing with cost of plant or articles used (or installed ready for use) to produce assessable income)
Add “of this Act or Division 42 of the Income Tax Assessment Act 1997”.
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