New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001 (77 of 2001)

Schedule 2   General consequential amendments

Income Tax Assessment Act 1997

149   Section 10-5 (table item headed 'balancing adjustment')

Repeal the item, substitute:

balancing adjustment

   

see capital allowances, industrial property, investments, research & development, scientific research and tax exempt entities

   

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