New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001 (77 of 2001)
Schedule 2 General consequential amendments
Income Tax Assessment Act 1997
286 Section 116-25 (at the end of the table)
Add:
K7 |
Balancing adjustment event happens to depreciating asset |
1, 2, 3, 4 |
None |