Taxation Laws Amendment Act (No. 4) 2002 (53 of 2002)
Schedule 4 Effective life of depreciating assets
Part 2 Application of amendments
15 Application
(1) The amendments made by items 1 to 9, 13 and 14 apply to a depreciating asset if the start time for the asset occurs on or after 1 July 2002.
(2) The amendments made by items 10 to 12 apply to a privatised asset held on or after 1 July 2002.
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