Taxation Laws Amendment Act (No. 5) 2002 (119 of 2002)
Schedule 3 Capital allowances
Income Tax (Transitional Provisions) Act 1997
84 Subsection 40-25(2)
After "former Act" (first occurring), insert "or for which you could have deducted amounts under that Subdivision if you had used the software for the purpose of producing assessable income before 1 July 2001".
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