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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 40-235  

40-235  Adjustment: National Disability Insurance Scheme costs  

 View history reference
The *cost of a *depreciating asset does not include an amount to the extent that section 26-97 prevents the amount from being deducted (even if some other provision also prevents it being deducted).

Note:

Section 26-97 denies deductions for National Disability Insurance Scheme expenditure.


 



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