INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
View history note
Hide history noteAn amount is not deductible under this Division for a year of income after the 1997-98 year of income.
Note:
Subdivision 387-C of the Income Tax Assessment Act 1997 allows deductions for the 1998-99 year of income and later years of income for capital expenditure relating to the establishment of a horticultural plant (including expenditure incurred before the 1998-99 year of income - see Subdivision 387-C of the Income Tax (Transitional Provisions) Act 1997 ).
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