Tax Laws Amendment (2005 Measures No. 2) Act 2005 (78 of 2005)

Schedule 3   Deducting expenditure on telecommunications rights

Part 2   Rights of access to telecommunications sites

Income Tax Assessment Act 1997

6   Section 12-5 (table item headed "capital allowances")


trading ships, special depreciation



telecommunications site access rights

Subdivision 40-B

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