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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 No. 40 of 1997 - SECT 43.105
Application of subsections 43-50(1) and (2) to hotel buildings and apartment buildings
Subsections 43-50(1) and (2) of the Income Tax Assessment Act 1997 do not
apply to capital works being a hotel building or an apartment building begun
before 1 July 1997.
[The next heading is the heading to Chapter 3.]
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