Document ID: chunk:federal_register_of_legislation:C2014C00703:clause:4_9
Version: federal_register_of_legislation:C2014C00703
Segment Type: clause
Provision Reference: sch 4 cl 9
Character Range: 190749–191174

9  Subsection 40‑85(2) (note)
Repeal the note, substitute:
Note: The opening adjustable value of a depreciating asset may be modified by one of these provisions:
(a) Subdivision 27‑B;
(b) subsection 40‑90(3);
(c) subsection 40‑285(4);
(d) paragraph 40‑365(5)(b);
(e) section 775‑70;
(f) section 775‑75;
(g) section 355‑605 of the Income Tax (Transitional Provisions) Act 1997.

Income Tax (Transitional Provisions) Act 1997