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

Schedule 2   General consequential amendments

Airports (Transitional) Act 1996

7   Subsection 52A(2) (note)

Repeal the note, substitute:

Note: If such a determination is relevant to working out a balancing adjustment, the termination value of the plant will be determined under item 13 or 14 of the table in former section 42-205 of the Income Tax Assessment Act 1997, or item 11 of the table in subsection 40-300(2) of that Act.