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-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:

  • · on landcare operations; or
  • · on electricity connections or telephone lines.

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