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
· on landcare operations; or
· on electricity connections or telephone lines.
Subdivision 40-G - Capital expenditure of primary producers and other landholders
SECTION 40-625 What this Subdivision is about
You can deduct amounts for capital expenditure you incur: