Document ID: chunk:federal_register_of_legislation:C2004C01190:clause:2_190
Version: federal_register_of_legislation:C2004C01190
Segment Type: clause
Provision Reference: sch 2 cl 190
Character Range: 121805–122586

190  Section 12‑5 (table item headed "timber")
Repeal the item, substitute:
timber
death of owner of land carrying trees, deduction of the part of land cost attributable to trees
                                                                                                                       70‑120
disposal of land carrying trees, deduction of the part of land cost attributable to trees
                                                                                                                       70‑120
felling trees, deduction of cost of land attributable to trees felled or of cost of right to fell trees
                                                                                                                       70‑120
see also capital allowances