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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-G - Capital expenditure of primary producers and other landholders    View history reference

SECTION 40-625  What this Subdivision is about  

 View history reference [387-50; 387-350; 387-400]

You can deduct amounts for capital expenditure you incur:

· on landcare operations; or
· on electricity connections or telephone lines.


 



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