Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)
Schedule 5 Consolidation
Part 6 Phasing out over-depreciation adjustments
1 Division 1 - Joining times between 8 May 2007 and 30 June 2009
Income Tax Assessment Act 1997
56 Paragraph 705-50(2)(b)
Omit "before the joining time", substitute "during the period of 5 years ending at the joining time".
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