Commonwealth Consolidated Acts

INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 40.525

    The reference in subsection   40 - 555(1) of the new Act to a person having deducted or being able to deduct an amount under Subdivision   40 - F of the new Act for expenditure on a water facility includes a reference to the person having deducted or being able to deduct an amount for it under:

  (a)   Subdivision   387 - B of the former Act; or

  (b)   former section   75B of the Income Tax Assessment Act 1936 .

Table of sections

40 - 645   Electricity supply and telephone lines

40 - 650   Special rule for land that you no longer hold

40 - 670   Farm consultants