Taxation Laws Amendment Act (No. 5) 2002 (119 of 2002)
Schedule 3 Capital allowances
Income Tax (Transitional Provisions) Act 1997
81 Paragraph 40-10(2)(b)
After "Act", insert ", or that you would have used if you had used the plant for the purpose of producing assessable income at the end of 30 June 2001".
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