Taxation Laws Amendment Act (No. 5) 2002 (119 of 2002)
Schedule 3 Capital allowances
Income Tax (Transitional Provisions) Act 1997
89 Paragraph 40-45(1)(b)
After "former Act", insert "or you could have deducted an amount under that Division for that expenditure if you had used the asset for the purpose of producing assessable income on or before that day".
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