Tax and Superannuation Laws Amendment (2014 Measures No. 3) Act 2014 (69 of 2014)
Schedule 1 Capital allowances
Part 1 Amendments
Income Tax Assessment Act 1997
13 Subsection 40-285(4) (note)
Omit "because you still hold an asset you expected not to use", substitute "even though you still hold the asset in question".
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
