New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001 (77 of 2001)
Schedule 2 General consequential amendments
Income Tax Assessment Act 1936
100 Subparagraph 570(1)(a)(i)
Repeal the subparagraph, substitute:
(i) plant or articles within the meaning of section 54 of this Act, plant within the meaning of section 45-40 of the Income Tax Assessment Act 1997 or a depreciating asset within the meaning of Division 40 of that Act; or
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