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
9 Subparagraph 701-70(7)(b)(ii)
After "started", insert ", or, if section 701-30 applies, the income year that is taken by subsection (3) of that section to have started,".