New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001 (77 of 2001)
Schedule 2 General consequential amendments
Income Tax Assessment Act 1936
29 Subsection 73B(1) (paragraph (a) of the definition of plant )
Repeal the paragraph, substitute:
(a) things that are plant within the meaning of section 45-40 of the Income Tax Assessment Act 1997; or
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