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
3
Section 20-30 (after table item 1.7)
Insert:
1.7AA |
25-80 |
upgrading plant to meet GST obligations etc. |