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-I - Capital expenditure that is deductible over time  

Operative provisions

SECTION 40-855  

40-855   When you start to deduct amounts for a project pool  


You start to deduct amounts for a project pool for the first income year when the project starts to operate.

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