Tax Law Improvement Act 1997 (121 of 1997)
Schedule 6 Depreciation
Part 3 Consequential amendment of the Income Tax Assessment Act 1936
81 Subsection 82AQ(1) (definition of eligible property)
Omit “plant or articles within the meaning of section 54”, substitute “plant within the meaning of section 42-18 of the Income Tax Assessment Act 1997”.
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