A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 (177 of 1999)
Schedule 5 Income tax deductions for GST-related expenditure
Income Tax Assessment Act 1997
2 Section 12-5 (table item headed 'software')
After:
|
abandoned software 46-70 |
insert:
|
GST - acquiring or upgrading plant to meet GST obligations etc. 42-168, 46-25 |