Tax and Superannuation Laws Amendment (2014 Measures No. 3) Act 2014 (69 of 2014)

Schedule 1   Capital allowances

Part 1   Amendments

Income Tax Assessment Act 1997

13   Subsection 40-285(4) (note)

Omit "because you still hold an asset you expected not to use", substitute "even though you still hold the asset in question".