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

Schedule 2   General consequential amendments

Social Security Act 1991

481   After subparagraph 1185K(3)(d)(ii)

Insert:

(iia) amounts that relate to a relevant farm asset and can be deducted for the decline in value of the asset under Subdivision 40-B of the Income Tax Assessment Act 1997; and