Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-45
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RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS
Division 328
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Small business entities
Subdivision 328-D
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Capital allowances for small business entities
Operative provisions
SECTION 328-230
328-230
Estimate where deduction denied
This Subdivision applies to you as if you had estimated that you will not use, or have * installed ready for use, a * depreciating asset at all for a * taxable purpose during an income year if a provision of this Act outside this Division denies a deduction for the asset for that year.
View history note
Hide history noteThis Subdivision applies to you as if you had estimated that you will not use, or have * installed ready for use, a * depreciating asset at all for a * taxable purpose during an income year if a provision of this Act outside this Division denies a deduction for the asset for that year.
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