Taxation Laws Amendment Act (No. 3) 1997 (147 of 1997)
Schedule 6 Treatment of payments made under firearms surrender arrangements
Part 2 Amendment of the Income Tax Assessment Act 1997
12 After paragraph 36-20(3)(e)
Insert:
(ea) subsection 59(2AAA) (Excess of consideration over depreciated value of property surrendered under firearms surrender arrangements);
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