INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
CCH Note:
Below is material substituted in s 159GM by No 101 of 2006.
(b) the expenditure by reason of which the item of property is eligible capital expenditure property is the amount that was the cost of the item of property to the taxpayer who incurred the expenditure for the purpose of:
(i) subsection 62(1) of this Act; or
or that would have been the cost to the taxpayer for the purpose of that subsection or that Subdivision if that subsection or that Subdivision applied in relation to the item of property;
(ii) the former Subdivision 42-B, or Subdivision 40-C, of the Income Tax Assessment Act 1997 ;
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