Taxation Laws Amendment Act (No. 5) 2002 (119 of 2002)
Schedule 3 Capital allowances
Income Tax Assessment Act 1997
24 At the end of section 40-175
Add:
Note: The cost of a depreciating asset may be modified by one of these provisions:
· Subdivision 27-B;
· subsection 40-90(2);
· paragraph 40-365(5)(a).
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