Tax Laws Amendment (2008 Measures No. 2) Act 2008 (38 of 2008)
Schedule 8 Capital expenditure for the establishment of trees in carbon sink forests
Part 1 Income years 2007-08 to 2011-12
Income Tax Assessment Act 1997
1 Section 12-5 (table item headed "capital allowances")
After:
|
telecommunications site access rights |
Subdivision 40-B |
insert:
|
trees in carbon sink forests |
Subdivision 40-J |