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

Schedule 2   General consequential amendments

Income Tax Assessment Act 1936

49   Paragraph 82AQ(3A)(b)

Repeal the paragraph, substitute:

(b) the taxpayer is the holder of the property for the purposes of Division 40 of the Income Tax Assessment Act 1997;