Tax Law Improvement Act (No. 1) 1998 (46 of 1998)
10 Amendment of Chapter 6 (the Dictionary) of the Income Tax Assessment Act 1997
59 Subsection 995-1(1) (definition of effective life)
Repeal the definition, substitute:
effective life:
(a) of *plant - has the meaning given by Subdivision 42-C; and
(b) of an item of *intellectual property - has the meaning given by section 373-35; and
(c) of a *horticultural plant - has the meaning given by section 387-175.
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