Income Tax Act 2007

  • not the latest version

Schedule 13
Depreciable land improvements

s EE 7

1airport runways
2bores and wells
3bridges
4chimneys
5culverts
6dams
7fences
8hardstanding
9reservoirs
10retaining walls
11roads
12spillways
13swimming pools
14tanks
15tunnels
16wharves
17pipes
18purpose-built surfaces for outdoor sports facilities
  • Schedule 13: amended (with effect on 1 April 2008), on 6 October 2009, by section 581(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

  • Schedule 13: amended (with effect on 1 April 2008), on 6 October 2009, by section 581(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).