INCOME TAX ASSESSMENT ACT 1997
CHAPTER 2
-
LIABILITY RULES OF GENERAL APPLICATION
PART 2-10
-
CAPITAL ALLOWANCES: RULES ABOUT DEDUCTIBILITY OF CAPITAL EXPENDITURE
Division 43
-
Deductions for capital works
SECTION 43-1
What this Division is about
You can deduct certain capital expenditure on assessable income producing buildings and other capital works. This Division sets out the rules for working out those deductions.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.