INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS  

Division 328 - Small business entities  

Subdivision 328-D - 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.

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