Tax Law Improvement Act 1997 (121 of 1997)
Schedule 6 Depreciation
Part 3 Consequential amendment of the Income Tax Assessment Act 1936
88 Subsection 159GE(1) (definition of eligible depreciation property)
After “section 54”, insert “of this Act or plant within the meaning of section 42-18 of the Income Tax Assessment Act 1997”.
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