Tax Laws Amendment (2006 Measures No. 7) Act 2007 (55 of 2007)
Schedule 5
Effective life of tractors and harvesters
Income Tax Assessment Act 1997
1
Subsection 40-102(5) (at the end of the table)
Add:
7 |
Harvester |
Primary production sector |
6 2/3 years |
8 |
Tractor |
Primary production sector |
6 2/3 years |