Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (101 of 2006)

Schedule 2   Consequential amendments relating to Schedule 1 repeals etc.

Part 1   Amendments: general

Social Security Act 1991

915   Subparagraphs 1185K(3)(d)(ii) and (iia)

Repeal the subparagraphs, substitute:

(ii) amounts that relate to a relevant farm asset and can be deducted in respect of plant (within the meaning of the Income Tax Assessment Act 1997) under Division 40 of that Act; and