Taxation Laws Amendment Act (No. 2) 1999 (93 of 1999)

Schedule 3   Depreciation of plant previously owned by an exempt entity

Part 1   Income Tax Assessment Act 1997

16   Subsection 995-1(1)

Insert:

method of depreciation means the way of working out the depreciation allowable under this Act in respect of plant set out in section 42-160 or 42-165.