A T O home
Legal Database
Search   
for 
 
Access the database 
Browse database
Searches  
View last document
Quick access 
View legislation
View a document
Email Cross Reference Material Previous/Next Section Contents Previous/Next Result
Printable version
Printable
version

INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-10 - CAPITAL ALLOWANCES: RULES ABOUT DEDUCTIBILITY OF CAPITAL EXPENDITURE  

Division 40 - Capital allowances    View history reference

Subdivision 40-J - Capital expenditure for the establishment of trees in carbon sink forests    View history reference

Guide to Subdivision 40-J

SECTION 40-1000  

40-1000  What this Subdivision is about  

 View history reference

You can deduct amounts for capital expenditure incurred for establishing trees that meet the requirements for constituting a carbon sink forest.


TABLE OF SECTIONS

Operative provisions
40-1005Deduction for expenditure for establishing trees in carbon sink forests
40-1010Expenditure for establishing trees in carbon sink forests
40-1015Carbon sequestration by trees
40-1020Certain expenditure disregarded
40-1025Non-arm's length transactions
40-1030Extra deduction for destruction of trees in carbon sink forest
40-1035Getting information if you acquire a carbon sink forest


 



This information is provided by CCH Australia Limited. View the disclaimer and notice of copyright.
Top of page
More information on page