Tax Law Improvement Act 1997 (121 of 1997)
Schedule 6 Depreciation
Part 3 Consequential amendment of the Income Tax Assessment Act 1936
92 Sub-subparagraph 159GJ(1)(c)(iii)(A) (component C in the formula)
After “depreciated value”, insert “under this Act, or the undeducted cost under Division 42 of the Income Tax Assessment Act 1997,”.
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