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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 40-220  

40-220  Cost reduced by amounts not of a capital nature  

 View history reference [No equivalent]
The *cost of a *depreciating asset is reduced by any portion of it that consists of an amount that is not of a capital nature.


 



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