Tax Laws Amendment (2006 Measures No. 7) Act 2007 (55 of 2007)

Schedule 5   Effective life of tractors and harvesters

Income Tax Assessment Act 1997

1   Subsection 40-102(5) (at the end of the table)

Add:

7

Harvester

Primary production sector

6 2/3 years

8

Tractor

Primary production sector

6 2/3 years

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