Tax Laws Amendment (2007 Measures No. 5) Act 2007 (164 of 2007)
Schedule 7 Statutory licences
Part 2 Consequential and other amendments
Income Tax Assessment Act 1997
5 After section 112-53
Insert:
112-53AA Statutory licences
New statutory licence |
|||
Item |
In this situation: |
Element affected: |
See section: |
1 |
New statutory licences |
First element of cost base and reduced cost base |
124-150, 124-155 and 124-160 |
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