Tax Law Improvement Act 1997 (121 of 1997)
Schedule 6 Depreciation
Part 2 Consequential amendment of the Income Tax Assessment Act 1997
47 Subsection 995-1(1)
Insert:
associated government entity means:
(a) for the Commonwealth - each authority of the Commonwealth; or
(b) for an authority of the Commonwealth - each other authority of the Commonwealth; or
(c) for a State - each authority of the State; or
(d) for an authority of a State - each other authority of the State; or
(e) for a Territory - each authority of the Territory; or
(f) for an authority of a Territory - each other authority of the Territory.
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