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

Schedule 2   General consequential amendments

Income Tax Assessment Act 1936

37   Paragraph 73E(1)(c)

Omit "Division 42 (Depreciation)", substitute "the former Division 42 (Depreciation) or Subdivision 40-B (Capital allowances)".