This section applies to allocate expenditure to you for the purposes of this Subdivision if you were a partner in a partnership when it incurred capital expenditure during an income year.
For the purposes of this Subdivision, you are taken to have incurred during that income year:
(a) the amount of the expenditure that the partners agreed you should bear; or
(b) if there was no such agreement
the proportion of the expenditure equal to the proportion of your individual interest in the net income or partnership loss of the partnership for that income year.