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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 40-200  

40-200  Exclusion from cost  

 View history reference [No equivalent]
The *cost of a *depreciating asset that is not *plant does not include any amount that was incurred:


(a) before 1 July 2001; or


(b) under a contract entered into before that day.


 



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