Tax Laws Amendment (2005 Measures No. 2) Act 2005 (78 of 2005)
Schedule 3 Deducting expenditure on telecommunications rights
Part 2 Rights of access to telecommunications sites
Income Tax Assessment Act 1997
6 Section 12-5 (table item headed "capital allowances")
Before:
|
trading ships, special depreciation |
57AM |
insert:
|
telecommunications site access rights |
Subdivision 40-B |