Tax Law Improvement Act 1997 (121 of 1997)
Schedule 6 Depreciation
Part 2 Consequential amendment of the Income Tax Assessment Act 1997
46 Subsection 995-1(1)
Insert:
artwork means:
(a) a painting, sculpture, drawing, engraving or photograph; or
(b) a reproduction of such a thing; or
(c) property of a similar description or use.
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