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

Schedule 2   General consequential amendments

Income Tax Assessment Act 1997

310   Section 138-110

Omit "depreciable plant group", substitute "*depreciating asset group".

Note: The heading to section 138-110 is altered by omitting " depreciable plant " and substituting " depreciating assets that are plant ".