Taxation Laws Amendment Act (No. 3) 1997 (147 of 1997)
Schedule 8 Depreciation of lessor's fixtures
Income Tax Assessment Act 1936
3 Application
The amendments made by this Schedule apply in relation to units of property first used on or after 1 July 1996 for the purposes of producing assessable income of the lessor of the property.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
