Commonwealth Numbered Regulations

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INCOME TAX REGULATIONS (AMENDMENT) 1997 No. 197 - REG 8

8. Regulation 152L (Amortisation of expenditure in acquiring property)
8.1 Paragraph 152L (3) (b): Omit the paragraph, substitute:

"(b) are not plant within the meaning given by section 42-18 of the
Income Tax Assessment Act 1997.". 


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