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
31 At the end of paragraph 160ZK(3)(a)
Add:
(iv) would be taken into account under paragraph 58-80(c) or 58-145(5)(b) of theIncome Tax Assessment Act 1997; and
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