New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001 (77 of 2001)
Schedule 2 General consequential amendments
Social Security Act 1991
481 After subparagraph 1185K(3)(d)(ii)
Insert:
(iia) amounts that relate to a relevant farm asset and can be deducted for the decline in value of the asset under Subdivision 40-B of the Income Tax Assessment Act 1997; and
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