Tax Laws Amendment (2006 Measures No. 1) Act 2006 (32 of 2006)
Schedule 2 Business related costs
Part 1 Capital allowances amendments
Income Tax Assessment Act 1997
1 Subsection 12-5(2) (before table item headed "leases")
Insert:
|
lease, authority, licence, permit or quota |
|
|
expenditure to terminate |
25-110 |