INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
Where a particular amount of expenditure (in this subsection called the allowable amount ) is covered by both of the following categories:
(a) a particular kind of allowable capital expenditure (within the meaning of Subdivision A);
(b) the corresponding kind of allowable capital expenditure (within the meaning of Subdivision B);
the Commissioner may apportion the allowable amount between those categories in such manner as the Commissioner considers reasonable.
122NB(2) [Expenditure under s 122B(2) and 122JD(2)]Where a particular amount (in this subsection called the allowable amount ) is covered by both of the following categories:
(a) an amount to which a particular paragraph of subsection 122B(2) applies;
(b) an amount to which the corresponding paragraph of subsection 122JD(2) applies;
the Commissioner may apportion the allowable amount between those categories in such manner as the Commissioner considers reasonable.
122NB(3) [Expenditure under s 122J(1) and 122JF(1)]Where a particular amount (in this subsection called the allowable amount ) is covered by both of the following categories:
(a) expenditure of the kind referred to in subsection 122J(1) ;
(b) expenditure of the kind referred to in subsection 122JF(1) ;
the Commissioner may apportion the allowable amount between those categories in such manner as the Commissioner considers reasonable.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.