New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001 (77 of 2001)
Schedule 2 General consequential amendments
Income Tax Assessment Act 1997
274 Subparagraphs 110-55(3)(b)(i) and (ii)
Repeal the subparagraphs, substitute:
(i) section 40-365; or
(ii) any of these former sections - section 42-285, 42-290 or 42-293; or
(iii) subsection 59(2A) or (2D) of the Income Tax Assessment Act 1936.