New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001 (77 of 2001)

Schedule 2   General consequential amendments

Income Tax Assessment Act 1997

295   Paragraph 124-75(2)(a)

Repeal the paragraph, substitute:

(a) incur expenditure in *acquiring another *CGT asset (except a *depreciating asset); or


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