New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001 (77 of 2001)
Schedule 2
General consequential amendments
Income Tax Assessment Act 1936
130
Subsection 57-110(2) of Schedule 2D (after table item 2)
Insert:
2A |
Capital allowances |
Section 40-285 |
Division 40 |