Tax Laws Amendment (2007 Measures No. 5) Act 2007 (164 of 2007)
Schedule 1 Tax preferred entities (asset financing)
Part 2 Consequential amendments
Income Tax Assessment Act 1997
45 At the end of subsection 40-85(1)
Add:
Note: The adjustable value of a depreciating asset may be modified by section 250-285.
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