New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001 (77 of 2001)
Schedule 2 General consequential amendments
Income Tax Assessment Act 1997
304 Section 136-10 (at the end of the table)
Add:
|
K7 |
Balancing adjustment event happens to a depreciating asset |
the depreciating asset |
2 |