New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001 (77 of 2001)

Schedule 2   General consequential amendments

Income Tax Assessment Act 1997

249   Subsection 70-30(1) (example)

Omit "Subdivision 42-F provides for the consequences of selling depreciated property", substitute "Subdivision 40-D provides for the consequences of selling depreciating assets".