New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001 (77 of 2001)
Schedule 2 General consequential amendments
Income Tax Assessment Act 1997
240 Paragraph 45-20(1)(c)
Repeal the paragraph, substitute:
(c) for most of the time when the partnership *held the plant, the plant was leased to another entity; and
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