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

Schedule 2   General consequential amendments

Veterans' Entitlements Act 1986

484   After paragraph 46C(1)(b)

Insert:

(ba) amounts that relate to the business and can be deducted for the decline in value of depreciating assets under Subdivision 40-B of the Income Tax Assessment Act 1997; and