Taxation Laws Amendment Act (No. 5) 2002 (119 of 2002)
Schedule 3 Capital allowances
Income Tax (Transitional Provisions) Act 1997
83 Paragraph 40-20(2)(a)
After "former Act", insert "or that you would have used if you had used the IRU for the purpose of producing assessable income before 1 July 2001".
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