Tax Laws Amendment (Personal Tax Reduction and Improved Depreciation Arrangements) Act 2006 (55 of 2006)
Schedule 5 Improved depreciation arrangements
Part 2 Consequential amendments
Income Tax Assessment Act 1997
11 Subsection 995-1(1) (definition of diminishing value method )
Omit "section 40-70", substitute "sections 40-70 and 40-72".