New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001 (77 of 2001)
Schedule 2 General consequential amendments
Income Tax Assessment Act 1997
207 Section 20-120
Omit "Subdivision 42-B (which is about working out the cost of *plant for the purposes of depreciation)", substitute "Subdivision 40-C (which is about working out the cost of *depreciating assets)".
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