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 43-2  

43-2   Key concepts used in this Division  
The following graphic introduces the key concepts used in this Division and shows the relationships between them.