INCOME TAX ASSESSMENT AMENDMENT ACT (NO. 6) 1980

Table of Provisions

• 1 Short title.  
• 2 Commencement  
• 3 Divisible deductions  
• 4 Depreciation  
• 5 Calculation of depreciation  
• 6 Special depreciation on plant  
• 7  
• 8 Deduction of certain expenditure on land used for primary production  
• 9  
• 10 Gifts, calls on afforestation shares, pensions, &c.  
• 11 Subdivision not to apply to certain structural improvements  
• 12 Subdivision not to apply to certain other property  
• 13 Application of amendments made by sections 11 and 12  
• 14 Deduction under Subdivision to be in addition to certain other deductions  
• 15 Amendment of assessments