Taxation Laws Amendment Act (No. 5) 2002 (119 of 2002)
Schedule 3 Capital allowances
Income Tax Assessment Act 1997
5 Paragraph 27-80(3A)(d)
Repeal the paragraph, substitute:
(d) the entity can deduct amounts for the asset under Division 40 or 328.
The reduction is the amount of the input tax credit.
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