Document ID: chunk:federal_register_of_legislation:C2004C01190:clause:2_16
Version: federal_register_of_legislation:C2004C01190
Segment Type: clause
Provision Reference: sch 2 cl 16
Character Range: 67071–67562

16  Paragraph 3(3)(p)
Repeal the paragraph, substitute:
 (p) depreciation of machinery, plant or equipment, other than:
 (i) depreciation of the machinery, plant or equipment that is an allowable deduction to the producer under the Income Tax Assessment Act 1936 or the Income Tax Assessment Act 1997; or
 (ii) depreciation of the machinery, plant or equipment for which the producer can deduct amounts under Division 40 of the Income Tax Assessment Act 1997;

Bounty (Computers) Act 1984