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NEW BUSINESS TAX SYSTEM (CAPITAL ALLOWANCES) ACT 1999
TABLE OF PROVISIONS
1. Short title
2. Commencement
3. Schedule(s)
SCHEDULE 1 - Full balancing adjustments on disposal of plant
SCHEDULE 2 - Balancing adjustment offsetting
SCHEDULE 3 - Accelerated depreciation
SCHEDULE 4 - IRUs and submarine cable systems
SCHEDULE 5 - Working out new effective life
SCHEDULE 6 - Consequential amendment of Chapter 6 (the Dictionary) of the Income Tax Assessment Act 1997
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