Tax Laws Amendment (2006 Measures No. 1) Act 2006 (32 of 2006)
Schedule 2 Business related costs
Part 1 Capital allowances amendments
Income Tax Assessment Act 1997
27 Before subsection 40-190(3)
Insert:
(2A) Paragraph (2)(b) does not apply to a *balancing adjustment event referred to in item 6 or 11 of the table in subsection 40-300(2).
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