Tax Law Improvement Act 1997 (121 of 1997)
Schedule 6 Depreciation
Part 3 Consequential amendment of the Income Tax Assessment Act 1936
78 Paragraph 82AE(aa)
Repeal the paragraph, substitute:
(aa) structural improvements that, apart from section 42-18 of the Income Tax Assessment Act 1997, are plant within the meaning of Division 42 (Depreciation) of that Act; or
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