Tax Laws Amendment (Small Business Measures No. 2) Act 2015 (67 of 2015)
Schedule 2 Accelerated depreciation for primary producers
Income Tax Assessment Act 1997
20 Subsection 995-1(1)
Insert:
fencing asset has the meaning given by subsection 40-520(4).
fodder storage asset has the meaning given by subsection 40-520(3).
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