Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) If this Division applies to you and an asset at a particular time, any condition that needs to be satisfied for you to be able to deduct an amount under a * capital allowance provision in relation to:
(a) a decline in the value of the asset; or
(b) expenditure in relation to the asset;
is taken not to be satisfied at that time.
(2) This section has effect subject to section 250 - 150.