Commonwealth Consolidated Acts

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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 40.450

Software development pools

                   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



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