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

Schedule 2   General consequential amendments

Income Tax Assessment Act 1997

308   Paragraph 138-85(1)(b)

Repeal the paragraph, substitute:

(b) it involved *plant (that is not a building or structure) for whose decline in value the originating company has deducted or can deduct an amount; and