Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)
Schedule 5 Consolidation
Part 6 Phasing out over-depreciation adjustments
2 Division 2 - Repeal of section 705-50 with effect from 1 July 2009
Income Tax Assessment Act 1997
71 Subsection 995-1(1) (definition of over-depreciated )
Repeal the definition.
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