Income Tax Assessment Act 1997
SECTION 40-210 40-210 Cost of merged depreciating assets
If a * depreciating asset or assets that you * hold is or are merged into another depreciating asset as mentioned in section 40-125 , the first element of the cost of the merged asset is a reasonable proportion of the sum of:
(a) the * adjustable value or adjustable values of the original asset or assets just before the merger; and
(b) the amount you are taken to have paid under section 40-185 for any economic benefit involved in merging the original asset or assets.
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