Div 40 substituted for Divs 40, 41 and 42 by No 76 of 2001.
Subdiv 40-B substituted by No 76 of 2001.
SECTION 40-20 What this Subdivision is about
The rules that apply to most depreciating assets are in this Subdivision. It explains:
It also contains rules for splitting and merging depreciating assets.
S 40-20 substituted by No 76 of 2001.