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  

Subdivision 40-D - Balancing adjustments  

Operative provisions

SECTION 40-320  

40-320   Car to which section 40-225 applies  

You must increase the ^* termination value of a ^* car the ^* cost of which was increased under section 40-225 by the discount portion for the car referred to in that section.