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-C - Cost  

Operative provisions

SECTION 40-222   40-222   Cost reduced by water infrastructure improvement expenditure  


The * cost of a * depreciating asset is reduced by any portion of it that consists of expenditure that you cannot deduct because of section 26-100 .

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