New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001 (77 of 2001)
Schedule 2 General consequential amendments
Income Tax Assessment Act 1936
49 Paragraph 82AQ(3A)(b)
Repeal the paragraph, substitute:
(b) the taxpayer is the holder of the property for the purposes of Division 40 of the Income Tax Assessment Act 1997;
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).