New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001 (77 of 2001)
Schedule 2 General consequential amendments
Income Tax Assessment Act 1997
369 Subsection 995-1(1) (paragraph (a) of the definition of cost )
Repeal the paragraph, substitute:
(a) cost of a *depreciating asset has the meaning given by Subdivision 40-C; and
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