Tax Laws Amendment (Small Business and General Business Tax Break) Act 2009 (31 of 2009)
Schedule 1 Additional deduction for certain new business investment
Income Tax Assessment Act 1997
1 Section 12-5 (table item headed "capital allowances")
After:
|
mining and quarrying |
Subdivision 40-H and Subdivision 40-I |
insert:
|
new business investment, additional deduction |
Division 41 |