Tax Laws Amendment (Wine Producer Rebate and Other Measures) Act 2004 (129 of 2004)

Schedule 3   Capital Allowances for grapevines

Income Tax Assessment Act 1997

5   Subsection 40-425(5)

Omit "(including a grapevine)".

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).