Taxation Laws Amendment (Software Depreciation) Act 1999 (39 of 1999)
Schedule 1
Income Tax Assessment Act 1997
11 Section 41-5 (before the table item dealing with Telephone lines)
Insert:
|
Software - depreciable (Subdivision 46-B) |
Applies as modified by sections 42-275 and 42-280 |
Applies as modified by section 42-210 |
Applies without modification |
|
Software - pooled (Subdivision 46-D) |
Applies as modified by section 46-105 |
Applies as modified by section 46-110 |
Applies without modification |
|
Software - other (Subdivision 46-C) |
Does not apply |
Does not apply |
Does not apply |