Document ID: chunk:federal_register_of_legislation:C2004C01190:clause:2_141
Version: federal_register_of_legislation:C2004C01190
Segment Type: clause
Provision Reference: sch 2 cl 141
Character Range: 111288–111771

141  Subdivision 57‑N of Schedule 2D
Repeal the Subdivision, substitute:

Subdivision 57‑N—Division not applicable in respect of certain plant

57‑130  Plant or depreciating assets covered by Subdivision 58‑B of the Income Tax Assessment Act 1997

  Subdivision 57‑I, and Subdivision 57‑K in so far as it applies to balancing adjustments for plant or depreciating assets, do not apply in respect of an asset to which Subdivision 58‑B of the Income Tax Assessment Act 1997 applies.