Tax Law Improvement Act (No. 1) 1998 (46 of 1998)
7 Environment (new Division 400)
2 Consequential amendment of the Income Tax Assessment Act 1997
8 Paragraph 43-20(5)(a)
Repeal the paragraph, substitute:
(a) they are constructed as a result of carrying out an activity described in paragraph 400-60(1)(a) or (b) (in the definition of environmental protection activities); and
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