A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 (177 of 1999)

Schedule 5   Income tax deductions for GST-related expenditure

Income Tax Assessment Act 1997

1   Section 12-5 (after table item headed 'grape vines')


GST - acquiring or upgrading plant to meet GST obligations etc.

depreciation for cost of plant 42-168

software 42-168, 46-25

upgrading plant 25-80

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