New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001 (77 of 2001)

Schedule 2   General consequential amendments

Income Tax Assessment Act 1997

277   Subparagraphs 110-60(1)(b)(i) and (ii)

Repeal the subparagraphs, substitute:

(i) section 40-365; or

(ii) any of these former sections - section 42-285, 42-290 or 42-293; or

(iii) subsection 59(2A) or (2D) of the Income Tax Assessment Act 1936;