Taxation Laws Amendment Act (No. 5) 2002 (119 of 2002)

Schedule 3   Capital allowances

Income Tax Assessment Act 1997

24   At the end of section 40-175

Add:

Note: The cost of a depreciating asset may be modified by one of these provisions:

· Subdivision 27-B;

· subsection 40-90(2);

· paragraph 40-365(5)(a).