Tax Laws Amendment (2007 Measures No. 5) Act 2007 (164 of 2007)
Schedule 1 Tax preferred entities (asset financing)
Part 2 Consequential amendments
Income Tax Assessment Act 1997
37 Section 12-5 (table item headed "capital allowances")
After:
|
spectrum licences |
Subdivision 40-B |
insert:
|
tax preferred use of asset |
Division 250 |