INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
View history note
Hide history noteA deduction is not allowable under section 82BK for:
(a) expenditure in respect of acquiring land; or
(b) expenditure of a capital nature in respect of constructing a building, structure or structural improvement; or
(c) expenditure of a capital nature in respect of constructing an extension, alteration or improvement to a building, structure or structural improvement; or
(d) expenditure in respect of a bond or security, however described, for the performance of eligible environment protection activities. 82BN(2) No deduction for depreciable plant.
A deduction is not allowable under section 82BK for expenditure to the extent to which it is taken into account in calculating an amount of depreciation that is allowable as a deduction.
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