Commonwealth Consolidated Acts Commonwealth Consolidated ActsIn this Division:
"depreciating asset" has the meaning given by subsection 995 - 1(1) of the Income Tax Assessment Act 1997 .
"exempt Australian government agency" has the meaning given by subsection 995 - 1(1) of the Income Tax Assessment Act 1997 .
"hold" a depreciating asset has the meaning given by subsection 995 - 1(1) of the Income Tax Assessment Act 1997 .
"plant" has the meaning given by subsection 995 - 1(1) of the Income Tax Assessment Act 1997 .
"quasi-owner" has the meaning given by the former section 42 - 310 of the Income Tax Assessment Act 1997 .
"quasi-ownership right" over land has the meaning given by subsection 995 - 1(1) of the Income Tax Assessment Act 1997 .