Taxation Laws Amendment (Software Depreciation) Act 1999 (39 of 1999)

Schedule 1  

Income Tax Assessment Act 1997

9   Section 20-30 (after table item 1.7)

Insert:

1.7A

Division 42 (as it applies to *software because of Subdivision 46-B)

Expenditure on software

1.7B

Subdivision 46-C

Expenditure on software

1.7C

Subdivision 46-D

Expenditure on software, pooled


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