Tax Laws Amendment (Small Business Measures No. 2) Act 2015 (67 of 2015)
Schedule 2 Accelerated depreciation for primary producers
Income Tax Assessment Act 1997
1 Section 12-5 (table item headed "capital allowances")
Omit:
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water facilities and horticultural plants |
Subdivision 40-F |
substitute:
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water facilities, horticultural plants, fodder storage assets and fencing assets |
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