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

2   Section 12-5 (table item headed 'software')

After:

abandoned software 46-70

insert:

GST - acquiring or upgrading plant to meet GST obligations etc. 42-168, 46-25


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