New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 (90 of 2002)
Schedule 2 Consolidation: miscellaneous changes to asset cost provisions
Income Tax Assessment Act 1997
2 Subsection 701-35(4)
After "ends", insert ", or, if section 701-30 applies, of the income year that is taken by subsection (3) of that section to end,".
Note: The heading to subsection 701-35(4) is altered by omitting "cost" and substituting "value".
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