New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001 (77 of 2001)
Schedule 2 General consequential amendments
Income Tax Assessment Act 1997
231 Paragraphs 45-5(3)(a) and (b)
Repeal the paragraphs, substitute:
(a) you have deducted or can deduct an amount for the *plant's decline in value; and
(b) for most of the time when you *held the plant, you leased it to another entity; and
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