A New Tax System (Tax Administration) Act (No. 2) 2000 (91 of 2000)
Schedule 4A Income tax deductions for GST-related expenditure
Income Tax Assessment Act 1997
10 At the end of section 42-15 (after the notes)
Add:
Note 3: The requirements in paragraphs (a) and (b) do not apply in the case of certain plant acquired for GST compliance: see section 42-168.
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