Tax Law Improvement Act (No. 1) 1998 (46 of 1998)
10 Amendment of Chapter 6 (the Dictionary) of the Income Tax Assessment Act 1997
157 Subsection 995-1(1) (definition of unrecouped expenditure)
Repeal the definition, substitute:
unrecouped expenditure: for the purposes of a particular *capital allowance, unrecouped expenditure has the meaning given by the provision shown in this table:
|
Meaning of unrecouped expenditure |
||
|
Item |
For this capital allowance: |
See: |
|
1 |
Intellectual property |
section 373-25 |
|
2 |
Mining and quarrying: development and operation of a mine or quarry |
section 330-105 |