Taxation Laws Amendment Act (No. 8) 2003 (107 of 2003)

Schedule 2   Various amendments relating to consolidated groups

Part 1   Tax cost setting for certain depreciating assets

Income Tax Assessment Act 1997

1   Paragraph 701-55(2)(d)

Omit "section 40-95 (other than subsections (2) and (5))", substitute "subsections 40-95(1) and (3)".