New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001 (77 of 2001)
Schedule 2 General consequential amendments
Income Tax Assessment Act 1997
249 Subsection 70-30(1) (example)
Omit "Subdivision 42-F provides for the consequences of selling depreciated property", substitute "Subdivision 40-D provides for the consequences of selling depreciating assets".
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).