Tax Laws Amendment (Small Business) Act 2007 (80 of 2007)
Schedule 3 STS taxpayers
Part 1 Main amendments
Income Tax Assessment Act 1997
9 Subsection 328-175(4)
Omit that choice for each *depreciating asset of that kind, substitute the choice under subsection (3) for each *depreciating asset of the kind referred to in that subsection.