Commonwealth Consolidated Acts

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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 40.100

Commissioner's determination of effective life

    A determination by the Commissioner of the effective life of an asset that was made under section   42 - 110 of the former Act and that was in force at the end of 30   June 2001 has effect as if it had been made under section   40 - 100 of the new Act.


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