New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001 (77 of 2001)
Schedule 2 General consequential amendments
Income Tax Assessment Act 1997
421 Subsection 995-1(1) (definition of notional written down value )
Repeal the definition, substitute:
notional written down value of a *depreciating asset has the meaning given by section 58-75.
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