New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001 (77 of 2001)
Schedule 2 General consequential amendments
Income Tax Assessment Act 1936
43 Paragraphs 82AE(aa) and (a)
Repeal the paragraphs, substitute:
(aa) structural improvements that, apart from section 45-40 of the Income Tax Assessment Act 1997, are plant within the meaning of that Act; or
(a) plumbing fixtures and fittings to which subsection (2) of the definition of plant in section 45-40 of the Income Tax Assessment Act 1997 applies; or
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
