Tax Law Improvement Act 1997 (121 of 1997)
Schedule 6 Depreciation
Part 3 Consequential amendment of the Income Tax Assessment Act 1936
80 Paragraph 82AM(3)(b)
Repeal the paragraph, substitute:
(b) the depreciation rate for the property under Subdivision 42-D of the Income Tax Assessment Act 1997 could have been 100%, whether or not the taxpayer chose that rate.
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