Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)

Schedule 5   Consolidation

Part 6   Phasing out over-depreciation adjustments

1   Division 1 - Joining times between 8 May 2007 and 30 June 2009

Income Tax Assessment Act 1997

56   Paragraph 705-50(2)(b)

Omit "before the joining time", substitute "during the period of 5 years ending at the joining time".