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

Schedule 5   Consolidation

Part 6   Phasing out over-depreciation adjustments

2   Division 2 - Repeal of section 705-50 with effect from 1 July 2009

Income Tax Assessment Act 1997

71   Subsection 995-1(1) (definition of over-depreciated )

Repeal the definition.