INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 (ARCHIVE)
If:
(a) any of the new ACE referred to in section 330-1 of this Act; or
(b) any of the unrecouped expenditure referred to in section 330-5 of this Act; or
(c) any of the whole or part of a deduction disallowed for the 1996-97 income year because of subsection 122DG(6) or 124ADG(6) of the Income Tax Assessment Act 1936 ;
can be attributed to expenditure on plant, disregard that expenditure for the purposes of paragraph 330-245(2)(a) (about the limit on an amount that can be included in an agreement) of the Income Tax Assessment Act 1997 .
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