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New Business Tax System (Capital Allowances) Act 2001

No. 76, 2001

New Business Tax System (Capital Allowances) Act 2001

No. 76, 2001

An Act to implement the New Business Tax System by amending the law relating to taxation, and for related purposes

Contents
1 Short title...................................
2 Commencement...............................
3 Schedule(s)..................................

Schedule 1—Capital Allowances
Income Tax Assessment Act 1997

Schedule 2—Effective life and low‑cost plant
Income Tax Assessment Act 1997

Schedule 3—Second‑hand plant
Income Tax Assessment Act 1997

New Business Tax System (Capital Allowances) Act 2001

No. 76, 2001

An Act to implement the New Business Tax System by amending the law relating to taxation, and for related purposes

[Assented to 30 June 2001]

The Parliament of Australia enacts: