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

Schedule 3   Depreciation of plant previously owned by an exempt entity

Part 3   Income Tax Assessment Act 1936

31   At the end of paragraph 160ZK(3)(a)

Add:

(iv) would be taken into account under paragraph 58-80(c) or 58-145(5)(b) of theIncome Tax Assessment Act 1997; and