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
7 At the end of subsection 40-515(3)
Add:
; or (c) for a *fodder storage asset - the amount of capital expenditure incurred on the asset; or
(d) for a *fencing asset - the amount of capital expenditure incurred on the asset.
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