INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
PART XI
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FOREIGN INVESTMENT FUNDS AND FOREIGN LIFE ASSURANCE POLICIES
Division 18
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How to determine whether Foreign Investment Fund income accrued to a taxpayer from a FIF or a FLP
Subdivision D
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Calculation method for FIFs
What are notional deductions
SECTION 570 NOTIONAL DEDUCTIONS - AMORTISATION OF EXPENDITURE IN ACQUIRING PROPERTY
570(1)
(a)
SECTION 570 NOTIONAL DEDUCTIONS - AMORTISATION OF EXPENDITURE IN ACQUIRING PROPERTY
CCH Note:
Below is material substituted in s 570 by No tlarip of 2006.
570(1)
(a)
(i) plant or articles within the meaning of section 54 of this Act, plant within the meaning of section 45-40 of the Income Tax Assessment Act 1997 or a depreciating asset within the meaning of Division 40 of that Act; or
(ii) industrial property within the meaning of Division 10B of Part III of this Act or an item of intellectual property as defined by the Income Tax Assessment Act 1997 ; or
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