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Edited version of your written advice
Authorisation Number: 1012973389563
Date of advice: 10 March 2016
Ruling
Subject: Capital expenditure deduction
The Commissioner issued a ruling on the application of section 40-880 of the Income Tax Assessment Act 1997 (ITAA 1997). In order to protect the privacy and commercial in-confidence components of this private binding ruling, the following summary is provided.
Question
Is the particular landscaping expenditure identified deductible under section 40-880 of the ITAA 1997?
Answer
Yes.
This ruling applies for the following periods:
1 July 20XX to 30 June 20XX
The scheme commenced:
Income year ended 30 June 20XX
Relevant legislative provisions
Income Tax Assessment Act 1997 Section 6-5
Income Tax Assessment Act 1997 Section 8-1
Income Tax Assessment Act 1997 Section 15-5
Income Tax Assessment Act 1997 Section 25-40
Income Tax Assessment Act 1997 Division 40
Income Tax Assessment Act 1997 Subsection 40-25
Income Tax Assessment Act 1997 Subsection 40-30(1)
Income Tax Assessment Act 1997 Division 43
Income Tax Assessment Act 1997 Paragraph 43-70(2)(d)
Income Tax Assessment Act 1997 Section 40-880
Income Tax Assessment Act 1997 Subsection 40-880(1)
Income Tax Assessment Act 1997 Subsection 40-880(2)
Income Tax Assessment Act 1997 Paragraph 40-880(2)(a)
Income Tax Assessment Act 1997 Subsection 40-880(3)
Income Tax Assessment Act 1997 Subsection 40-880(4)
Income Tax Assessment Act 1997 Subsection 40-880(5)
Income Tax Assessment Act 1997 Paragraph 40-880(5)(a)
Income Tax Assessment Act 1997 Paragraph 40-880(5)(b)
Income Tax Assessment Act 1997 Paragraph 40-880(5)(c)
Income Tax Assessment Act 1997 Paragraph 40-880(5)(d)
Income Tax Assessment Act 1997 Paragraph 40-880(5)(e)
Income Tax Assessment Act 1997 Paragraph 40-880(5)(f)
Income Tax Assessment Act 1997 Paragraph 40-880(5)(g)
Income Tax Assessment Act 1997 Paragraph 40-880(5)(h)
Income Tax Assessment Act 1997 Paragraph 40-880(5)(i)
Income Tax Assessment Act 1997 Paragraph 40-880(5)(j)
Income Tax Assessment Act 1997 Subsection 40-880(6)
Income Tax Assessment Act 1997 Subsection 40-880(7)
Income Tax Assessment Act 1997 Subsection 40-880(8)
Income Tax Assessment Act 1997 Subsection 40-880(9)
Income Tax Assessment Act 1997 Division 110
Income Tax Assessment Act 1997 Subsection 110-25(3)
Income Tax Assessment Act 1997 Subsection 110-25(A)