New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001 (77 of 2001)
Schedule 2 General consequential amendments
Income Tax Assessment Act 1936
112 Subsection 57-85(3) of Schedule 2D (table item 3)
Omit "Subdivision 400-A", substitute "the former Subdivision 400-A or Subdivision 40-I".