Commonwealth Consolidated Acts

INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 40.450

    Subsection   40 - 450(2) of the new Act has effect as if the reference to expenditure being allocated to a software development pool included a reference to expenditure being allocated to a software pool under Division   46 of the former Act.

Table of sections

40 - 515   Water facilities, grapevines and horticultural plants

40 - 520   Special rule for water facilities you no longer hold

40 - 525   Amounts deducted for water facilities