Taxation Laws Amendment Act (No. 2) 1999 (93 of 1999)
Schedule 3 Depreciation of plant previously owned by an exempt entity
Part 3 Income Tax Assessment Act 1936
27 Paragraph 160ZA(5)(c)
After "subsection (5A)", insert "or an amount or amounts included because of subsection 42-190(2) of theIncome Tax Assessment Act 1997as affected as mentioned in subsection 42-190(4) or (5) of that Act".
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).