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.
43-2 graphic


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