Taxation Laws Amendment Act (No. 5) 2002 (119 of 2002)
Schedule 3 Capital allowances
Income Tax Assessment Act 1997
45 At the end of paragraph 40-880(1)(e)
Add:
Example: MGP Ltd tried unsuccessfully to take over MM Ltd. Capital expenditure incurred by MGP in complying with subsection 633(1) or 635(1) of the Corporations Act 2001 is covered by this paragraph.
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