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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-H - Capital expenditure that is immediately deductible    View history reference

SECTION 40-725  What this Subdivision is about  

 View history reference [No equivalent]

You get an immediate deduction for certain capital expenditure on:

· exploration or prospecting; and
· rehabilitation of mining or quarrying sites; and
· paying petroleum resource rent tax; and
· environmental protection activities.


 



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