Plant and machinery clarification: statutory amendment mandates all references to 'plant or machinery' be read as 'plant and machinery'. The amendment declares that any statutory reference to 'plant or machinery' shall be construed and always deemed to be a reference to plant and machinery, with the substitution treated as effective from 1 July 2017 and an added Explanation to section 17(5)(d) making that construction prevail notwithstanding any judgment, decree or order.