Tax Law Improvement Act 1997 (121 of 1997)
Schedule 6 Depreciation
Part 3 Consequential amendment of the Income Tax Assessment Act 1936
86 Subsection 159GE(1) (paragraph (a) of the definition of eligible amount)
After “subsection 62(1)” insert “of this Act or Subdivision 42-B of the Income Tax Assessment Act 1997”.
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