Taxation Laws Amendment Act (No. 5) 2002 (119 of 2002)
Schedule 3 Capital allowances
Income Tax Assessment Act 1997
44 At the end of paragraph 40-880(1)(d)
Add:
Example: MH Limited has made an offer to take over AL limited. The capital expenditure incurred by AL Limited in complying with subsection 633(1) or 635(1) of the Corporations Act 2001 is covered by this paragraph.
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