INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 (ARCHIVE)

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS  

Division 387 - Capital allowances for primary producers and some land-holders  

Subdivision 387-E - Mains electricity supply  

SECTION 387-375 (ARCHIVE)  

387-375   Saving of deductions under section 70A of the Income Tax Assessment Act 1936  
Subdivision 387-E of the Income Tax Assessment Act 1997 does not affect a deduction, or an entitlement to a deduction, under section 70A of the Income Tax Assessment Act 1936 for the 1996-97 income year or an earlier income year.

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