New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001 (77 of 2001)
Schedule 2 General consequential amendments
Income Tax Assessment Act 1997
310 Section 138-110
Omit "depreciable plant group", substitute "*depreciating asset group".
Note: The heading to section 138-110 is altered by omitting " depreciable plant " and substituting " depreciating assets that are plant ".
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