INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
PART XII
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DROUGHT INVESTMENT ALLOWANCE
Division 8
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Definitions etc.
SECTION 681
681
MEANING OF
NEW
The expression new means not having previously been either used by any person or acquired or held by any person for use by that person, but does not include reconditioned or wholly or mainly reconstructed.
View history note
Hide history noteThe expression new means not having previously been either used by any person or acquired or held by any person for use by that person, but does not include reconditioned or wholly or mainly reconstructed.
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