Taxation Laws Amendment (Research and Development) Act 2001 (170 of 2001)

Schedule 2   Plant etc.

Part 3   Effective life basis for deduction

Division 2   Amendments commencing immediately after the New Business Tax System (Capital Allowances) Act 2001

Income Tax Assessment Act 1997

81C   Subsection 104-240(1)

Omit "*depreciating asset's *termination value", substitute "*termination value of the *depreciating asset or the section 73BA depreciating asset".