Taxation Laws Amendment Act (No. 3) 1997 (147 of 1997)

Schedule 6   Treatment of payments made under firearms surrender arrangements

Part 2   Amendment of the Income Tax Assessment Act 1997

12   After paragraph 36-20(3)(e)

Insert:

(ea) subsection 59(2AAA) (Excess of consideration over depreciated value of property surrendered under firearms surrender arrangements);