Treasury Laws Amendment (Housing Tax Integrity) Act 2017 (126 of 2017)
Schedule 2 Limiting depreciation deductions for assets in residential premises
Income Tax Assessment Act 1997
1 Section 12-5 (table item headed "capital allowances")
Omit:
|
reducing deductions |
40-25, 40-290 |
substitute:
|
reducing deductions |
40-25, 40-27, 40-290 and 40-291 |