Div 40 substituted for Divs 40, 41 and 42 by No 76 of 2001.
Subdiv 40-C inserted by No 76 of 2001.
SECTION 40-170 What this Subdivision is about
Your cost of a depreciating asset is a component in working out the amounts you can deduct for it.
There are 2 elements of the cost of a depreciating asset. This Subdivision shows you how to work out those elements.
S 40-170 inserted by No 76 of 2001.