New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001 (77 of 2001)
Schedule 2 General consequential amendments
Income Tax Assessment Act 1997
156 Section 10-5 (table item headed 'petroleum')
Repeal the item, substitute:
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petroleum |
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resource rent tax, recovery of |
20-30(1) |
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see also capital allowances |