Tax Laws Amendment (2008 Measures No. 2) Act 2008 (38 of 2008)
Schedule 8 Capital expenditure for the establishment of trees in carbon sink forests
Part 2 Income year 2012-13 and later income years
Income Tax Assessment Act 1997
14 Paragraph 40-1010(1)(c)
Omit “you are”, substitute “the entity incurring the expenditure (the establishing entity ) is”.
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