(1) This section applies if:
(a) you were an STS taxpayer for an income year; and
(b) you made a choice under subsection 328-175(3) of old Subdivision 328-D in relation to a depreciating asset you use to carry on a primary production business and for which you could deduct amounts under Subdivision 40-F or 40-G of the Income Tax Assessment Act 1997 .
(2) The choice has effect for the purposes of subsection 328-175(3) of new Subdivision 328-D.
Note: This means you cannot change the choice: see subsection 328-175(4) of new Subdivision 328-D.