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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-C - Cost    View history reference

Operative provisions

SECTION 40-175  

40-175  Cost  

 View history reference [No equivalent]
The cost of a *depreciating asset you *hold consists of 2 elements.

Note:

The cost of a depreciating asset may be modified by one of these provisions:

· Subdivision 27-B;
· subsection 40-90(2);
· paragraph 40-362(3)(c);
· paragraph 40-365(5)(a);
· section 40-1110;
· section 775-70;
· section 775-75.


 



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