Taxation Laws Amendment Act (No. 5) 2002 (119 of 2002)
Schedule 3 Capital allowances
Income Tax (Transitional Provisions) Act 1997
82 Paragraph 40-20(1)(a)
After "former Act", insert "or you would have been able to deduct an amount for it under that Division if you had used it for the purpose of producing assessable income before 1 July 2001".
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