New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001 (77 of 2001)
Schedule 2 General consequential amendments
Income Tax Assessment Act 1936
37 Paragraph 73E(1)(c)
Omit "Division 42 (Depreciation)", substitute "the former Division 42 (Depreciation) or Subdivision 40-B (Capital allowances)".
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