New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001 (77 of 2001)
Schedule 2 General consequential amendments
Income Tax Assessment Act 1997
302 Paragraph 132-10(2)(b)
Repeal the paragraph, substitute:
(b) the *cost of any *depreciating asset for which the lessor has deducted or can deduct an amount for the asset's decline in value under this Act.
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