New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 (90 of 2002)

Schedule 2   Consolidation: miscellaneous changes to asset cost provisions

Income Tax Assessment Act 1997

26   Subsection 705-75(3)

Omit "and (4)", substitute ", (3) and (3A)".

Note: The heading to subsection 705-75(3) is altered by omitting "and (4)" and substituting ", (3) and (3A)".